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 H82707 - NY H82787 > NY H82743

Previous Ruling Next Ruling
NY H82743




June 28, 2001

CLA-2-61:RR:NC:WA:3:353 H82743

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2020, 6104.53.2020, 6110.30.3055, 6114.30.3070, 6505.90.6090

Mr. Russ Clarkson
Creative Education of Canada
C/O Port City Fulfillment
35 Ash Drive
Port Huron, MI 48074

RE: The tariff classification of a costume items from Canada.

Dear Mr. Clarkson:

In your letter dated June 4, 2001, you requested a classification ruling. The samples submitted for examination will be returned to you.

The submitted samples consist of a girl’s Ribbon & Rose Dress, Ribbon & Rose Skirt, Pink Princess Top and Dragon Head & Body costumes, and Ribbon & Rose Panne Hat.

The Ribbon & Rose Dress is constructed of a knit polyester and spandex fabric top and knit nylon tulle bottom. The dress features turned and finished edges, double-layer skirt, decorative ribbon at the waist and bottom hem, and sewn-on textile “roses.” The Ribbon & Rose Skirt is constructed of an outer layer of knit nylon tulle. The double-layer skirt features a finished waist with ribbon-tie closure, ribbon at the bottom hem and sewn-on textile “roses.” The Pink Princess Top is a sleeveless pullover constructed of knit polyester fabric. The top features turned and finished edges and a sewn-on textile “rose.” The Dragon Head & Body costume consists of a garment and headgear constructed of an outer shell of knit nylon or polyester pile fabric laminated to a polyurethane foam with a inner shell of knit nylon tricot fabric. The headgear is a hood designed to look like a dragon's head with horns, ears, eyes and a gaping mouth; the long sleeve garment extends to the upper legs and is designed to look like a dragon’s body with wings and a long tail with horns. The Ribbon & Rose Panne Hat is constructed of an outer shell of knit brushed pile fabric laminated to a polyurethane foam with a inner shell of knit nylon tricot fabric. The hennin-style hat features an elastic chinstrap, nylon tricot veil and sewn-on textile “roses.”

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 well styled, have finished edges and well constructed necks and waists. The overall amount of finishing is such that the articles are neither flimsy in nature or construction, nor lacking in durability.

The applicable subheading for the Ribbon & Rose Dress will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, knitted or crocheted: Dresses: Of synthetic fibers: Other: Girls'” The general rate of duty will be 16.3% ad valorem. The textile category designation is 636.

The applicable subheading for the Ribbon & Rose Skirt 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, knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Girls'.” The general rate of duty will be 16.3% ad valorem. The textile category designation is 642

The applicable subheading for the Pink Princess Top will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other, Other: Other: Women's or girls'.” The general rate of duty will be 32.7% ad valorem. The textile category designation is 639.

The individual pieces of the Dragon Head & Body costume, the hood and the garment, 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 this item, the garment imparts the essential character.

The applicable subheading for the Dragon Head & Body costumes 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 general rate of duty will be 15.3% ad valorem. The textile category designation is 659.

The Explanatory Notes (EN) constitute the official interpretation of the Harmonized System at the international level. The General Explanatory Note to Chapter 65 states “this Chapter covers hat-shapes, hat-forms, hat bodies and hoods, and hats and other headgear of all kinds, irrespective of the materials of which they are made and of their intended use (daily wear, theatre, disguise, protection, etc.).”(emphasis added)

The applicable subheading for the Ribbon & Rose Panne Hat will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric: Other: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid, Other: Other: Other.” The general rate of duty will be 25.9 cents per kilogram + 9.1% ad valorem. The textile category designation is 659.

Products of Canada are not subject to quota or the requirement of a visa.

The remaining ten items are being returned to you. Please limit your ruling request to a maximum of 5 items of the same class or kind. In addition, please include a statement that there are, to your knowledge, no issues on the commodity pending before the Customs Service or any court. Also include a statement as to whether classification advice has been sought from a Customs officer; and if so, from whom, and what advice was rendered, if any. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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,

Previous Ruling Next Ruling

See also: