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NY H86241

January 14, 2002

CLA-2-61:RR:NC:3:353 H86241


TARIFF NO.: 6114.30.3070

Ms. Wendy Yeh
Disguise, Inc.
11906 Tech Center Court
Poway, CA 92064-7139

RE: The tariff classification of costumes from Sri Lanka.

Dear Ms. Yeh:

In your letter dated December 14, 2001 you requested a classification ruling. The samples will be returned to you as requested.

Four samples of unisex costumes were submitted with your request. All four styles are upper body garments composed of knit plush 100% polyester fabric without a front or back opening. Style 4512L, Wizard, has a cone shaped attached hood with an oversized peak. Style 5618L, Winnie the Pooh has an attached hood with the face resembling Winnie the Pooh. Style 5628L, Sully has an attached hood with the figure of a horned creature. Style 5641L, Blues Clues has and attached hood with the figure of a dog with floppy ears.

Chapter 95 Note 1(e) states “This chapter does not coverfancy dress, of textiles, of chapter 61 or 62.” Customs will only 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 considered “fancy dress.” They feature all finished seams and edges are made from a durable fabric that can with stand wearing and cleaning many times. 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 Styles 4512L, 5618L, 5628L and 5641L 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 duty rate will be 15.1% ad valorem.

Styles 4512L, 5618L, 5628L and 5641L fall within textile category designation 659. Based upon international textile trade agreements products of Sri Lanka are not subject to quota, but are subject to 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 646-733-3053.


Robert B. Swierupski

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