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June 11, 1999

CLA-2-95:RR:NC:SP:225 E82068


TARIFF NO.: 9505.90.6000; 6104.53.2020

Mr. James F. O’Hara
Stein Shostak Shostak & O’Hara
515 South Figueroa Street
Los Angeles, CA 90071-3329

RE: The tariff classification of children’s costumes from China

Dear Mr. O’Hara:

In your letter dated May 10, 1999, received in this office on May 12, 1999, you requested a tariff classification ruling on behalf of your client Imperial Toy Corporation.

You have submitted three styles of outfits from the “Petite Miss Fashion Model Collection.” Item #4525-A is composed of a textile skirt, plastic bracelet, four plastic rings, fashion model ID card, model’s fact sheet and model’s schedule which are printed on the cardboard packaging for cut out by the child. The skirt has raw edges all around. A strip of raw cut material (1 1/4" wide) has been applied at the waist to a thin elastic sewn via single stitching.

Item 4525-B consists of a textile skirt, bracelet, four plastic rings, fashion model ID card, model’s fact sheet and model’s schedule which are printed on the cardboard packaging for cut out by the child. The skirt is made of sequined knit man-made fiber fabric and features a four-inch, layered, ruffle at the bottom. The ruffle is a net material with a raw edge. It is sewn to the skirt bottom which has been turned with an added turned layer of sequin fabric in a contrasting color. These layers are sewn together via double stitching. The waist is gathered with a thin elastic sewn via single stitching and a silver ribbon is sewn along the top edge of the waist which gives a finished look.

Your last product, item 4526-A, is a set which includes a sequin top, gloves, plastic necklace, fashion model ID card, model’s fact sheet, and model’s schedule which are printed on the cardboard packaging for cut out by the child. The top is reminiscent of the flapper style with unfinished edges and narrow straps. A thin elastic is sewn across the top with a single stitch. The narrow straps are composed of a 3/4" wide elastic, covered by sequin fabric that has been turned once, then single stitched, along both edges. The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI'S). GRI 1 of the HTS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . . ”

GRI 3 states, in pertinent part, the following: When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classifi-cation shall be effected as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. Each of the described styles is considered a set whose essential character is imparted by the garment.

You have referred to several rulings in your letter which classified certain articles as dress-up sets of 9503.70.0000 and suggest the instant items be similarly classified. To clarify the differences of dress-up sets of 9503.70 and costumes of 9505.90, we refer you to HQ 954886. In that ruling headquarters discussed the components of a dress-up set which primarily consisted of toy articles that may, or may not, be packaged with a textile accessory (such as a headband or boa). When a textile garment is introduced to the set, however, it turns the product into a costume which is categorized as fancy dress. Now, depending upon the construction of the garment itself, Customs must determine whether the "fancy dress" is of flimsy construc-tion of 9505.90 or, if it is well made, is classifiable within Chapters 61 or 62.

Additionally, you have compared your outfits to those of NY D81076. Upon review of that letter, it was determined that, indeed, two of your costumes were similar in their construction. In item numbers 4525-A and 4526-A the garments (skirt and top, respectively), have unfinished edges, thin elasticized waists, single stitching and little or no styling features. These characteristics are indicative of costumes of fancy dress within Heading 9505. The item’s are made of a flimsy, non-durable, construction which clearly negates their classification as an article of apparel. However, with regard to item 4525-B, the sequin skirt is well made due to its well constructed bottom with turned hems, layered ruffles and double stitching. It is our opinion that the skirt, overall, is neither flimsy nor lacking in durability. As a result, classification within Chapter 95 is precluded by Note 1(e) which excludes fancy dress of textiles, of Chapter 61 or 62.

The applicable subheading for item’s #4525-A and #4526-A, 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 item 4525-B will be 6104.53.2020 Harmonized Tariff Schedule of the United States (HTS), which provides for "Women's or girls' suits, ensembles, suit?type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts, (other than swimwear), knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Girls'." The rate of duty will be 16.5% percent ad valorem. The textile category designation is 642.

Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

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. 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 212-637-7028.


Robert B. Swierupski

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