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NY G89799




April 30, 2001

CLA-2-61:RR:NC:WA:3:353 G89799

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.1020, 6114.30.3070, 6307.90.9989, 6601.99.0000

Mr. Herbert Chavarria
Action Customs Expeditors, Inc.
145-34 157th Street
Jamaica, NY 11434

RE: The tariff classification of costumes and parasols from China.

Dear Mr. Chavarria:

In your letter dated April 3, 2001, on behalf of Peter Alan Inc., an importer of Halloween and party items, you requested a classification ruling.

The submitted samples consist of #7467 Shirt w/Breasts, #7453 Short w/Buttocks, #2160 Lace Parasol “Southern Belle” and #2145 Satin Parasol “Southern Belle.” The #7467 Shirt w/Breasts and #7453 Short w/Buttocks are constructed of warp knit man made fiber fabric. The shirt is a pullover top with rib knit neck, short sleeves and features plastic “breasts.” The short has an elasticized waist and features plastic “buttocks.” The #2160 Lace Parasol “Southern Belle” features an approximately 10 inch plastic shaft and lace fabric covered ribs that are approximately 13 inches in circumference. The #2145 Satin Parasol “Southern Belle” features an approximately 31 inch plastic non-telescopic shaft and fabric covered ribs that are approximately 24 inches in circumference.

#2160 is not a functional parasol, while #2145 is a functional parasol.

Regarding #7467 Shirt w/Breasts and #7453 Short w/Buttocks, heading 9505, HTSUSA, includes articles that are for “Festive, carnival, or other entertainment.” It must be noted, however, that Note 1(e), chapter 95, HTSUSA, does not cover “fancy dress, of textiles, of chapter 61 or 62.” In HRL 957318, Customs stated that it had agreed to classify as festive articles 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 shirt and shorts feature finished, turned edges. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability.

The applicable subheading for the #7467 Shirt w/Breasts will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Tops , Women's or girls' .” The rate of duty will be 28.9% ad valorem.

The applicable subheading for the #7453 Short w/Buttocks will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women's or girls'.” The rate of duty will be 28.9% ad valorem.

The applicable subheading for the #2160 Lace Parasol will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up articles, including dress patterns: Other, Other: Other, Other: Other.” The rate of duty will be 7% ad valorem.

The applicable subheading for the #2145 Satin Parasol will be 6601.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas): Other: Other.” The rate of duty will be 8.2% ad valorem.

For the #7467 Shirt the textile category designation is 639; for the #7453 Short the textile category designation is 659. 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 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 212-637-7084.

Sincerely,

Robert S. Swierupski
Director,

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