The tariff classification of a child’s Wizard Costume from Taiwan.

NY H81714 June 11, 2001 CLA-2-61:RR:NC:WA:3:353 H81714 CATEGORY: Classification TARIFF NO.: 6104.43.2020 Mr. Robert Glover Coppersmith Inc. 2041 Rosecrans Ave., 3rd Fl. El Segundo, CA 90245 RE: The tariff classification of a child’s Wizard Costume from Taiwan. Dear Mr. Glover: In your letter dated May 21, 2001, on behalf of Lakeshore Learning Materials, you requested a classification ruling. The sample will be returned to you as requested. The submitted sample is a child’s unisex Wizard Costume that consists of a long robe/dress and a hat. The long robe/dress and hat are composed of knit polyester fabric. The garment has long sleeves, trim down the front and sleeves and piping around the neck with a self-fabric tie at the back. The hat is cone shaped with a cuff at the bottom. Heading 9505, HTSUSA, includes articles which are for “Festive, carnival, or other entertainment.” It must be noted, however, that Note 1(e), chapter 95, HTSUSA, does not cover “fancy dress, of textiles, of chapter 61 or 62.” In HRL 957318, Customs stated that it had agreed to classify as festive articles in subheading 9505.90.6000, costumes of a flimsy nature and construction, lacking in durability, and generally recognized as not being a normal article of apparel. The costume is made of durable fabric has finished edges and has styling. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The individual pieces of the costume, the robe/dress and the hat are mutually complimentary and designed to be used together. The merchandise is a composite good, which is classified by application of GRI 3(b) according to the component that imparts the essential character. For this item, the garment imparts the essential character. The applicable subheading for the Wizard Costume will be 6104.43.2020, HarmonizedTariff Schedule of the United States (HTS), which provides for “Women’s or girls’…dresses…knitted or crocheted: Dresses: Of synthetic fibers: Other, Girl’s.” The rate of duty will be 16.3% ad valorem. The textile category designation is 636. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kenneth Reidlinger at 212-637-7084. Sincerely, Robert S. Swierupski Director, National Commodity Specialist Division