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August 27, 1999

CLA-2-95:RR:NC:SP:225 E85286

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000; 6104.53.2020

Mr. James F. O’Hara
Stein, Shostak, Shostak & O’Hara
Suite 1200
515 South Figueroa Street
Los Angeles, CA 90071-3329

RE: The tariff classification of children’s costumes from China

Dear Mr. O’Hara:

In your letter dated July 23, 1999, received in this office on July 30, 1999, you requested a tariff classification ruling on behalf of your client Funrise Toy Corporation.

The submitted samples are dress-up garments for young girls, which are part of the “Dazzling Dreams Glamour” collection. The first item 21435 is a “Dazzling Dreams Glamour Marabou Dress”. The dress is made of silver sequin fabric accented by a marabou trim and net ruffle. The marabou is single stitched to a thin elastic across the top chest area and extends over two narrow shoulder straps. Another thin piece of elastic is sewn across the top of the back of the dress. The dress is gathered at the waist via thin elastic sewn with single stitching. The bottom edge is visibly unfinished with a 4” wide net ruffle (also unfinished) applied to the underside of the fabric via single stitching. A back slit opening closes via hook and loop fastener tabs.

The “Dazzling Dreams Glamour Dress-Up Top”, item 21422, is made of silver sequin fabric and features a tacked on heart applique with marabou embellishment. The top is open down the front with no means of closure. It is designed to be worn over another garment. The edges are visibly unfinished with a 1” wide lace applied to the underside of the fabric via single stitching. A piece of thin elastic and 1” wide lace is single stitched together at the armholes to the underside of the top. The “Dazzling Dreams Glamour Tube Dress”, item 21434, is a strapless dress made of silver sequin fabric. The top edge is raw cut with a 1 ¼” layer of pink sequin material added to the outside and a ¼” wide elastic added to the inside. The three layers have been sewn together with one single stitch along the top. The waist is gathered with a thin elastic (¼” wide) sewn via single stitching. A scallop trim is single stitched along the raw cut edge at the bottom of the dress.

The “Dazzling Dreams Glamour Princess Skirt”, item 21423, is a lavender colored fabric skirt that is printed with silver stars. The skirt is worn like an apron in that it is open down the back with a ribbon tie closure. The waist edge is raw cut with a 1 ¼” layer of silver sequin material added to the outside and a ¼” wide elastic added to the inside. The three layers have been sewn together with one single stitch. The bottom edge is visibly unfinished with a raw cut layer of 2” wide sequin material, single stitched to the underside of the skirt.

The “Dazzling Dreams Flower Fairy Tutu”, item 21362, is an apron-like skirt, open down the back, with a ribbon tie closure. The skirt is made of white knit synthetic net fabric that has been folded in half, creating a double layer of materials in which imitation flower petals and leaves have been added. The netting is gathered at the waist, via single stitching, to a ½” wide elastic. The waistband features simulated flower petals that have been individually sewn on and extend across the front of the skirt. Each side at the back of the skirt is single stitched in a seam-like fashion. Although the top edges at the waist are raw cut, the wide elastic, sewn on embellishments and overall finished appearance of the skirt, indicates the article is neither flimsy in nature or construction, nor lacking in durability.

The outfits will be marketed on a plastic or cardboard hanger with hangtag. The tag will read “Dazzling Dreams Dress-Ups” with a picture of a young girl in similar attire. It is the opinion of this office that items 21435, 21422, 21434 and 21423 are made of flimsy non-durable construction and would generally not be recognized as normal articles of apparel.

The applicable subheading for item’s 21435, 21422, 21434 and 21423, 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 “Dazzling Dreams Flower Fairy Tutu”, item 21362, will be 6104.53.2020 Harmonized Tariff Schedule of the United States (HTS), which provides for "Women’s or girls’ suits, ensembles, suits-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 rate of duty will be 16.5 percent ad valorem. The textile category designation is 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 may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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 212-637-7028.

Sincerely,

Robert B. Swierupski
Director,

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