United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2001 NY Rulings > NY H81983 - NY H82071 > NY H82053

Previous Ruling Next Ruling
NY H82053

June 18, 2001

CLA-2-61:RR:NC:WA:3:353 H82053


TARIFF NO.: 6104.43.1020, 6204.43.4040

Ms. Anne Ornstein
Lillian Vernon Corporation
One Theall Rd.
Rye, New York 10580-1450

RE: The tariff classification of a Pretty Witch and Glamour Girl costume from Taiwan.

Dear Ms. Ornstein:

In your letter dated May 30, 2001 you requested a classification ruling.

Two samples were submitted with your request. Style LV#006914, Pretty Witch Costume consists of a dress and hat. The dress is composed of woven 100% polyester fabric with sleeves and an overlay skirt of mesh with stars. The cone shaped witch hat is made from mesh polyester fabric and matches the sleeves of the dress. Style LV#006956, Glamour Girl Costume consists of a dress, cap with a veil and a boa. The dress is composed of 100% polyester knit fabric. The top portion of the skirt resembles sequined fabric and the tiered skirt has spangles at the edges and a bow at the center. The cap has the same fabric as the dress top with and bow and three-tier ruffle. The boa is made of the same material as the dress bottom with a ruffled finished edging.

Heading 9505, HTSUSA, includes articles which 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 costumes are finished at the edges and have styling. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability.

The individual pieces of the costume, dress, the and the hat for the Pretty Witch Costume and the dress, cap and boa for the Glamour Girl Costume, are mutually complimentary and designed to be used together. The merchandise is a composite good, which is classified by application of GRI 3(b) according to the component that imparts the essential character. For these items, the garment imparts the essential character.

The applicable subheading for the Pretty Witch Costume, style LV#006914 will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girl’s suitsdressesDresses: Of synthetic fibers: Other, Other: Girl’s.” The rate of duty will be 16.3% ad valorem. The textile category designation is 636.

The applicable subheading for the Glamour Girl costume, style LV#006956 will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’ suitsdresses, knitted or crocheted: Dresses: Of synthetic fibers: Other: Girls’.” The duty rate will be 16.3% ad valorem. The textile category designation is 636.

Based upon international textile trade agreements products of Taiwan 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.


Robert S. Swierupski

Previous Ruling Next Ruling

See also: