The tariff classification of a bat boa and spider web headpiece from China.

NY L89196 December 27, 2005 CLA-2-61:RR:NC:3:353 L89196 CATEGORY: Classification TARIFF NO.: 6117.10.2030, 9505.90.6000 Mr. James Easterday Maersk Customs Services Inc. 1809 Baltimore Avenue Kansas City, MO 64108 RE: The tariff classification of a bat boa and spider web headpiece from China. Dear Mr. Easterday: In your letter dated December 12, 2005, on behalf of Hallmark, you requested a classification ruling. The submitted samples are Style Numbers 1HWN2035 Costume Bat Boa and 1HWN2029 Halloween Spider Web Headpiece. The Style Number 1HWN2035 Costume Bat Boa consists of a “boa” and stick-on fang holes. The “boa” is constructed of knit polyester fabric and is a narrow scarf-like article shaped like bat wings connected by four stuffed bat bodies. The Style Number 1HWN2029 Halloween Spider Web Headpiece is constructed of black metal that represents a spider web with an orange spider and orange rhinestones. The Bat Boa and Spider Web Headpiece are considered costumes. Regarding the Bat Boa, you suggest classification in subheading 9505.90.6000 as a festive article and cite the Midwest of Cannon Falls and Park B. Smith cases. However, the Bat Boa is a costume and subject to the decision in the Rubies Costume Co. case. The Court of Appeals ruled on the classification of costumes in its decision in Rubie’s Costume Co. v. United States, slip op 02-1373 (Fed. Cir. Aug. 1, 2003). The decision stated that all flimsy, non-durable textile costumes that are not ordinary articles of apparel are classified under 9505.90.6000 (flimsy); all textile costumes that do not meet flimsy, non-durable standards (well made), or are ordinary articles of apparel are classified in chapters 61 or 62. Your costume is well made. The applicable subheading for the Style Number 1HWN2035 Costume Bat Boa will be 6117.10.2030, Harmonized Tariff Schedule of the United States (HTSUSA), which provides for other made up clothing accessories, knitted or crocheted…shawls, scarves, mufflers, mantillas, veils and the like: of man-made fibers, other. The duty rate will be 11.3 percent ad valorem. The applicable subheading for the Style Number 1HWN2029 Halloween Spider Web Headpiece will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUSA), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other. The duty rate will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUSA and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The Style Number 1HWN2035 Costume Bat Boa falls within textile category designation 659. 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 Kenneth Reidlinger at 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division