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NY C81743




December 15, 1997

CLA-2-95:RR:NC:SP:225 C81743

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000; 6114.30.1020; 6104.63.2011

Mr. Ken August
Easter Unlimited, Inc.
80 Voice Road
Carle Place, N.Y. 11514

RE: The tariff classification of textile costumes from China or Taiwan

Dear Mr. August:

In your letter dated November 11, 1997, received in this office on November 17, 1997, you requested a tariff classification ruling for several textile costumes.

The first article, #9982, is an "Adult Genie Costume" that includes a red top, pants and veil. The top has a low cut neckline with sheer long sleeves. All edges are finished with an overlock stitch and an elastic is sewn at the waist and cuffs. The garment features a one inch wide, sequined, elastic waist band that has been tacked on. The pants are of similar design having the same sequined waist band. They have an elasticized waist and pant legs. The veil consists of a cut sheer fabric stitched to a gold ribbon tie.

Item #9973 is an "Executioner Costume" which consists of a black textile hood, brown shirt, ribbon belt, 2 boot tops, 2 fingerless gloves, and 2 vinyl and ribbon arm bands. The hood covers the entire head leaving only the eyes exposed. A vinyl, open work, collar is stitched around the bottom of the hood. The shirt is sleeveless with raw cut edges all around and a tie closure in the back.

The "Zombie Costume", item #9975, consists of a jacket and pants. The jacket is unlined with a finished collar and sewn on pocket. It's sleeves and bottom have cut jagged edges with no front closings. Matching pants have a sewn in elastic at the waist and jagged cut legs. Any holes, tears and fraying found in the material are intentional to enhance the zombie image.

All of the costumes will be individually packaged in a plastic bag with a cardboard insert picturing a model dressed in the costume.

Items #9973 and #9975 are considered to be of flimsy construction, lacking in durability and generally are not recognized as being normal articles of apparel. Therefore, these costumes would qualify as an article of fancy dress within Chapter 95.

Item #9982, however, with the exception of the veil, is well constructed, with sewn in styling features (the sequin waistbands) and all around finishing that denote it must be excluded from Chapter 95 in accordance with Chapter note 1(e) which states "This Chapter does not cover: Sports clothing or fancy dress, of textiles, of Chapter 61 or 62."

The applicable subheading for the "Executioner Costume" - #9973 and "Zombie Costume" - #9975 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.

As there is no one component of the "Adult Genie Costume", item #9982, which imparts an essential character to the set, each item will be separately classifiable as follows:

The applicable subheading for the top of item #9982 will be 6114.30.1020, (HTS), which provides for other garments, knitted or crocheted: of man-made fibers: tops, women's or girls'. The rate of duty will be 29.5% ad valorem.

The applicable subheading for the pants of item #9982 will be 6104.63.2011, (HTS), which provides for women's trousers, knitted or crocheted, of synthetic fibers, other. The duty rate will be 29.5% ad valorem.

The applicable subheading for the veil of item #9982 will be 9505.90.6000, (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 top falls within textile category designation 639; the pants fall within textile category designation 648. Based upon international textile trade agreements products of China and Taiwan are subject to quota and the requirement of a visa.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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 J. Wong at 212-466-5538.

Sincerely,

Robert B. Swierupski
Director,

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