The tariff classification of a fairy costume set from China.

NY H85625 November 14, 2001 CLA-2-61:RR:NC:3:353 H85625 CATEGORY: Classification TARIFF NO.: 6104.53.2020, 6217.10.9530, 9615.19.6000, 9503.90.0080, 9505.90.6000 Ms. Marjorie Shapiro Samuel Shapiro & Company, Inc. The Corn Exchange Building, Suite 400 123 Chestnut Street Philadelphia, PA 19106 RE: The tariff classification of a fairy costume set from China. Dear Ms. Shapiro: In your letter dated September 11, 2001, received in this office on November 2, 2001, on behalf of Dezine Ltd., you requested a classification ruling. The submitted sample is for a fairy costume set that consists of a tutu (skirt), bracelet, headband, wand and wings. Examination reveals that the tutu (skirt) is constructed of knit net man-made fiber fabric. The raw-edged skirt features two layers of net fabric, a waist of strong elastic cord secured in a tunnel between the net and a decorative ribbon, and glued-on textile flowers and ribbons. The bracelet is constructed of elastic secured to woven man made fiber fabric that is decorated with net, textile flowers and ribbon. The headband is constructed of a base of rigid plastic that is covered with woven textile fabric and decorated with net, textile flowers and ribbon. The wand is made of plastic with a textile star at the end. The wings are constructed of a wire rim and textile fabric of a different color and pattern from the other items. You request that this office provide classifications as a costume set and as individual items. No retail packaging was furnished with the ruling request. For purposes of this ruling, it is assumed that the imported merchandise is considered “goods put up in sets for retail sale.” Chapter 95 Note 1 (e) states that festive articles excludes “fancy dress, of textiles, of chapter 61 or 62.” In Ruling HQ 957318, Customs stated that it will classify as a festive article 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 skirt features two-layer styling and a well-made waist. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material component which gives them their essential character.” The accessory items in the set are classified in accordance with the article from which the set derives its essential character. In this case, the skirt imparts the essential character of the set. The applicable subheading for the fairy costume set will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women's or girls'…dresses, skirts, divided skirts…breeches and shorts…knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Girls'.” The duty rate will be 16.3% ad valorem. The applicable subheading for the fairy skirt, if imported separately, will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women's or girls'…dresses, skirts, divided skirts…breeches and shorts…knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Girls'.” The duty rate will be 16.3% ad valorem. The applicable subheading for the fairy bracelet, if imported separately, will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories; parts of garments or of clothing accessories…: Accessories: Other: Other, Of man-made fibers.” The duty rate will be 14.9% ad valorem. The applicable subheading for the fairy headband, if imported separately, will be 9615.19.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Combs, hair-slides and the like, hairpins, curling pins, curling grips, hair-curlers…and parts thereof: Combs, hair-slides and the like: Other: Other.” The duty rate will be 11% ad valorem. The applicable subheading for the fairy wand, if imported separately, will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys…puzzles of all kinds; parts and accessories thereof: Other, Other.” The duty rate will be Free. The applicable subheading for the fairy wings, if imported separately, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articles…Other: Other.” The duty rate will be Free. The fairy skirt falls within textile category designation 642. The fairy bracelet falls within textile category designation 659. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. Even though the fairy bracelet is included as a constituent part of the fairy costume set for classification purposes, it still falls within textile category 659, and products originating in China are subject to visa and quota requirements which must still be met. 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 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division