The tariff classification of costumes from China or Hong Kong or Vietnam.

NY L84975 May 24, 2005 CLA-2-95:RR:NC:SP:225 L84975 CATEGORY: Classification TARIFF NO.: 9505.90.6000; 6110.30.3035; 6104.43.2020 Ms. Bonnie Kerr-Gagnon Pony Express Creations, Inc. 9350 Trade Place, Suite C San Diego, CA 92126 RE: The tariff classification of costumes from China or Hong Kong or Vietnam. Dear Ms. Kerr-Gagnon: In your letter dated May 13, 2005, you requested a tariff classification ruling. You submitted the following costume samples, which are being returned upon your request: Style 300652, Italian Witch, is a textile costume that consists of a blue, black and silver dress, hat, and straps, with the dress imparting the essential character. The polyester dress has well-made styling (dropped waist) and a well-constructed waist. However, it has a flimsy constructed neck and seams, and flimsy edges at the hem. The dress meets the flimsy, non-durable requirements for classification within Chapter 95. Style 350266, Mariel Mermaid Child Costume, is a textile knit green and purple mermaid dress that has two well-made styling features (skirt and fins), a well-constructed waist, and three well-made embellishments (shell, ric rack, and sleeve pieces). However, the dress has flimsy construction of the neck and seams, a flimsy hook and loop tab closure and flimsy edges. The dress meets the flimsy, non-durable requirements for classification within Chapter 95. Style 350293, Cowgirl, is a textile costume that consists of a blue and brown knit polyester and organza flimsy dress and a well-made knit suede cow print vest. The dress has two well-made styling features (two layer skirt and raglan sleeves) and a well-made waist. However, it has flimsy construction of the neck and seams, flimsy elastics at the arms and top, and raw edges. The well-made vest imparts the essential character of this costume and has a finished neck and edges and a full front opening without a closure. The costume is considered well-made and classified in Chapter 61. Style 350295, Angel, is a textile costume that consists of a white dress, halo, and wings, with the dress imparting the essential character. The dress has two well-made styling features (two layer skirt and two layer sleeves) and a well-made embellishment (ric rack). However, the dress has flimsy construction of the neck, waist, and seams, a flimsy hook and loop tab, and flimsy edges at the hem and closure. The costume meets the flimsy, non-durable requirements for classification within Chapter 95. Style 350326, Fairy Witch Purple, is a textile costume that consists of a purple and black knit dress made of cotton, denim and polyester, a pair of purple wings, and a cone-shaped witch hat, with the essential character imparted by the dress. The dress has flimsy construction of the neck and waist, a flimsy string tie closure, and raw edges. However, the dress has three well-made styling features, (dropped waist, cuffs, and a two layer skirt), well-made seams, and two well-made embellishments (ric rack and a belt). The costume is considered well-made and classified in Chapter 61. The applicable subheading for style 300652, Italian Witch, style 350266, Mariel Mermaid Child Costume, and style 350295, Angel, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." The rate of duty will be Free. The applicable subheading for style 350293, Cowgirl, will be 6110.30.3035, HTS, which provides for "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Vests, other than sweater vests: Women’s or girls’.” The rate of duty will be 32% ad valorem. The vest falls within textile category designation 659. The applicable subheading for style 350326, Fairy Witch Purple, will be 6104.43.2020, HTS, which provides for "Women’s or girls’…Dresses: Other, Girls’." The rate of duty will be 16% ad valorem. The Fairy Witch Purple falls within textile category designation 636. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 Alice Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division