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NY K82277




January 16, 2004
CLA-2-95:RR:NC:SP:225 K82277

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000; 6104.43.2020; 6104.53.2020

Maria Johnson
Disguise
11906 Tech Center Court
Poway, CA 92064

RE: The tariff classification of textile Costumes from China

Dear Ms. Johnson:

In your letter dated December 18, 2003 you requested a classification ruling.

The first costume, Style No. 2353 Flower Fairy, consists of a dress, peplum and wings in various shades of purple. The items will be retail packed together when imported and the classification is based upon the dress. Although the dress has two styling features, the gathered front and the elaborate sleeves, the construction and finishing touches meet the flimsy and non-durable requirements for classification within Heading 9505.

The next costume, Style No. 2352 Kitty Fairy, consists of a dress, skirt, wings and ears in various shades of pink. The items will be retail packed together when imported. However, neither garment meets the flimsy and non-durable requirements for classification within Heading 9505. Therefore, Section XI Note 13 applies, which requires each item in the retail package be separately classified.

The Style No. 2352 dress is constructed of an upper portion that is constructed of knit polyester fabric with a small woven polyester fabric insert and a lower portion of woven polyester fabric. The knit polyester fabric imparts the essential character of the dress. The well-made dress features styling, a finished neck, reinforced waist, overlock stitched edges and a tie closure.

The Style No. 2352 skirt is constructed of knit polyester fabric. The well-made skirt features two layers and a reinforced waist.

The final costume, Style No. 2350 Mermaid Fairy, consists of a dress, peplum, wings and gauntlets in various shades of turquoise. The items will be retail packed together when imported and the classification is based upon the dress. The dress has two styling features, the ruffle at the bottom of the dress and a gathered bodice, thin elastic sleeves and a flimsy waist. Overall, the garment is not flimsy and non-durable, and is considered well-made

The applicable subheading for the Style No. 2353 costume and Style No. 2352 wings and ears will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival or other entertainment articles, including magic tricks, and practical joke articles; parts and accessories thereof: Other: Other. The rate of duty will be free.

The applicable subheading for the Style No. 2350 costume and Style No. 2352 dress and 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, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Dresses: Of synthetic fibers: Other: Girls’. The duty rate will be 16.1%.

Style No. 2350 costume and Style No. 2352 dress falls within textile category designation 636. Based upon international textile trade agreements, products of China are subject to quota and the requirement of a visa.

The applicable subheading for the Style No. 2352 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, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other: Girls’. The duty rate will be 16.1%.

Style No. 2352 skirt falls within textile category designation 642. 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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.

We are unable to rule on Style No. 2351Crystalina without further information. Please provide a breakdown of component materials by weight and by value.

Your samples are returned by UPS 2nd Day Air with the shipping document provided.

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 Alice J. Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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