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NY H83657




July 25, 2001

CLA-2-61:RR:NC:WA:3:353 H83657

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3055, 6104.63.2011, 9505.10.2500, 6406.99.3060, 9505.90.6000, 6116.93.9400

Mr. William Ng
Sunnywood, Inc.
181 Pembroke Drive
Lake Forest, IL 60069

RE: The tariff classification of a Santa Suit costume from China.

Dear Mr. Ng:

In your letter of June 28, 2001 you requested a classification ruling.

The submitted sample, Item #1, is a Santa Claus Costume that you state consists of a top, pant, hat, boot covers, belt, beard, wig, gloves and eyeglasses. The top, pant and hat are red with white faux fur trim. The boot covers are black with white faux fur trim. The beard, wig and gloves are white. The belt and eyeglasses were not with the costume that you supplied to this office and will not be classified in this ruling.

The top, pant and hat are constructed of knit 100% nylon fabric and polyester pile trim. The pullover top features fabric faux fur trim at the neck, down the front, around the bottom and at the end of the sleeves. The knickers-style pant features heavy-duty elasticized turned waist and cuffs. The cone shaped hat features faux fur trim around the base and a pom-pom at the top. The boot covers are constructed of cellular PVC plastic material that is reinforced by a textile fabric backing, and feature faux fur trim around the top. The beard and wig are constructed of polyester fiber. The gloves are constructed of knit 100% nylon fabric and feature a snap closure at the wrist.

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 pullover top features styling and fully finished hems, cuffs and trim. The pant is hemmed and features substantial elasticized waist and cuffs. The amount of finishing is such that the articles are neither flimsy in nature or construction, nor lacking in durability.

Note 13 of Section XI, of the HTSUSA, requires that the textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. If a set cannot exist by application of Note 13, the articles that may be packaged with the garments must also be classified separately.

The applicable subheading for the Santa Suit pullover top will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for “Sweaters, pulloversand similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other, Other: Other: Women's or girls'.” The rate of duty will be 32.7% ad valorem. The textile category designation is 639.

The applicable subheading for the Santa Suit knickers-style pant will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women's or girls'dresses, skirtstrousers, bib and brace overalls, breeches and shortsknitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Women's: Other.” The rate of duty will be 28.7% ad valorem. The textile category designation is 648.

The applicable subheading for the Santa Suit hat will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articlesArticles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other.” The rate of duty will be Free.

The applicable subheading for the Santa Suit boot covers will be 6406.99.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for “gaiters, leggings and similar articlesOther: Of rubber or plastics, Other.” The rate of duty will be 5.3% ad valorem.

The Santa Suit beard and wig are made of flimsy construction and do not possess the fine quality workmanship of products designed for cosmetic purposes.

The applicable subheading for the Santa Suit beard and wig will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articlesOther: Other.” The rate of duty will be Free.

The applicable subheading for the Santa Suit gloves will be 6116.93.9400, Harmonized Tariff Schedule of the United States (HTS), which provides for “Glovesknitted or crocheted: Other: Of synthetic fibers: Other: Other: With fourchettes.” The rate of duty will be 19% ad valorem. The textile category designation is 631.

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.

Your inquiry does not provide enough information for us to give a ruling regarding country of origin marking on retail packaging rather than on each item. This office cannot rule on this request without a sample of the Santa Suit costume in its retail packaging as imported. 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,

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