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NY H81631





May 29, 2001

CLA-2-62:RR:NC:WA:3:353 H81631

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.3054

Mr./Ms. Paneth
Seasons By Zauder
10 Henry St.
Freeport, NY 11520

RE: The tariff classification of a chrysanthemum costume from China.

Dear Mr./Ms. Paneth:

In your letter dated April 27, 2001 you requested a classification ruling.

The submitted sample, style 40055 is a unisex child’s chrysanthemum costume. The costume is composed of knit 100% polyester fabric. The item is a coverall with elastic at the ankles and wrists, a full front zipper closure and an attached hood with a large edging that resembles petals of a flower.

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 costume is made from durable fabric, has finished edges, a zipper closure and has styling. 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 style 40055, chrysanthemum costume will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, coveralls, jumpsuits and similar apparel: Women’s or girls’: Other.” The rate of duty will be 15.3% 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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