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NY G89981




May 4, 2001

CLA-2-62:RR:NC:WA:3:353 G89981

CATEGORY: CLASSIFICATION

TARIFF NO.: 6206.30.3060, 6104.63.2028, 6210.10.9040

Ms. Kelly Bundy
Mattel, Inc.
333 Continental Blvd.
El Segundo, CA 90245-5012

RE: The tariff classification of a dress like your doll/Halloween costume from China.

Dear Ms. Bundy:

In your letter of April 12, 2001 you requested a classification ruling. The sample will be returned to you as requested.

The submitted sample is a Part Number GGH1-00 Dress Like Your Doll/Hippie Halloween Costume consisting of a blouse, pant and vest set. The tie-dyed blouse is constructed of woven 100% cotton fabric, and features bell-sleeves, bateau neckline, and turned and finished edges. The pant is constructed of knit 100% polyester fabric, and features bell bottoms, sturdy elasticized waist, and turned and finished edges. The sleeveless vest is constructed of 100% wool felt fabric, which is resistant to fraying, and features a full front opening with no closure and a fringe at the bottom.

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 blouse, pant and vest are styled and very well constructed The amount of finishing is such that the articles are neither flimsy in nature or construction, nor lacking in durability. In addition, although used in a costume-like setting, the garments are considered normal articles of apparel.

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..

The applicable subheading for the Part Number GGH1-00 blouse will be 6206.30.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women's or girls' blouses, shirts and shirt-blouses: Of cotton: Other: Other, Other: Girls’: Other .” The duty rate will be 15.7% ad valorem. The textile category designation is 341.

The applicable subheading for the Part Number GGH1-00 pant will be 6104.63.2028, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women's or girls' dresses, skirts, divided skirts, trousers, 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: Girls': Other: Other.” The rate of duty will be 28.7% ad valorem. The textile category designation is 648.

The applicable subheading for the Part Number GGH1-00 vest will be 6210.10.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Of fabrics of heading 5602 or 5603: Other: Other: Other, Other.” The rate of duty will be 16.3% ad valorem. The textile category designation is 659.

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.

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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