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NY L82722

March 15, 2005

CLA-2-95:RR:NC:SP:225 L82722


TARIFF NO.: 9505.90.6000; 6104.53.2020

Mr. Ken August
Fun World
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of Textile Costumes from China

Dear Mr. August:

In your letter dated February 17, 2005 you requested a tariff classification ruling.

Items 5101, Adult Spider Web Hoop Skirt, is a one hundred percent polyester mesh material skirt with two wire hoops, which are a styling feature. However, the finishing touches and both construction features are flimsy. The skirt meets the flimsy and non-durable requirements for classification within Heading 9505.

Items 1510, Child Ballerina Tutu, is a well constructed, one size fits all, skirt. Four layers of tulle are attached to the lycra waistband.

Your samples are returned as requested.

The applicable subheading for Items 5101, Adult Spider Web Hoop Skirt, 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 item 1510, Child Ballerina Tutu 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 percent ad valorem.

6104.53.2020 falls within textile category designation 642. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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.


Robert B. Swierupski

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