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NY H83486

August 7, 2001

CLA-2-61:RR:NC:WA:3:353 H83486


TARIFF NO.: 6114.30.3070

Mr. Kevin Egan
E. Besler & Co.
115 Martin Lane
Elk Grove Village, IL 6007-1309

RE: The tariff classification of costume capes from China and/or Sri Lanka.

Dear Mr. Egan:

In your letter dated July 9, 2001, on behalf of Learning Curve Int’l. Inc., you requested a classification ruling. The submitted samples will be returned per your request.

The submitted samples are children’s costume capes. Item #30242180 is composed of knit 80% nylon/20% polyester fabric. It is a glitter shoulder cape trimmed with feathers with a hook and loop closure at the front. Item #s 30236110, 31241460 and 30244430 are composed of knit 100% polyester fabric. Item #30236110 is a net short cape with scattered rosettes, trimmed with feathers with a hook and loop closure at the front. Item #331241460 is a short velour cape trimmed with feathers with a hook and loop closure at the front. Item #30244430 is a long princess cape trimmed with feathers, a large collar and a hook and loop closure at the front.

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 costume capes are made of durable fabric, have finished 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 applicable subheading for the costume capes, item #s30242180, 30236110, 31242460 and 30244430 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 15.3% ad valorem. The textile category designation is 659.

Based upon international textile trade agreements products of China and Sri Lanka 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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