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NY H82907

July 10, 2001

CLA-2-61:RR:NC:WA:3:353 H82907


TARIFF NO.: 6104.43.2020, 6204.43.4040

Ms. Anne Ornstein
Lillian Vernon Corp.
One Theall Rd.
Rye, NY 10580-1450

RE: The tariff classification of costumes from Taiwan.

Dear Ms. Ornstein:

In your letter dated June 11, 2001 you requested a classification ruling. Samples of the costumes were submitted for examination and will be returned per your request.

Two samples of children’s costumes were submitted with your request. Style LV#006498, Poodle Dress Costume consists of a dress made of 100% polyester fabric. The top is a black knit fabric, and the bottom is a woven satin gingham check fabric. The knit portion imparts the essential character of the dress. Also accompanying the dress is a narrow scarf of the same gingham check fabric. Style #006497, Bride Costume consists of a wedding dress made of 100% woven polyester fabric with lace and plastic pearl decorations. The costume also includes a net veil with flowers and lace.

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 Poodle Dress Costume and Bride Costume are made from durable fabric that can be used many times. The costumes have styling and all finished hems and edgings. 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, the scarf for the Poodle Dress Costume and the veil for the Bride 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 this item, the garment imparts the essential character.

The applicable subheading for the Poodle Dress Costume, style LV#006498 will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’ suits, ensemblesdressesknitted or crocheted: Dresses: Of synthetic fibers: Other, Girls’.” The rate of duty will be 16.3% ad valorem. The textile category designation is 636.

The applicable subheading for the Bride Costume, style LV#006497 will be 6204.43.4040, Harmonized Tariff schedule of the United States (HTS), which provides for “Women’s or girls’dresses(other than swimwear): Dresses: Of synthetic fibers: Other: Other, Other: Girls’.” The rate of duty 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

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