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NY H83484




August 7, 2001

CLA-2-61:RR:NC:WA:3:353 H83484

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.53.2020, 6117.10.2030, 6106.20.2030, 6114.30.1020, 6114.30.3070

Mr. Kevin Egan
E. Besler & Co.
115 Martin Lane
Elk Grove Village, IL 6007-1309

RE: The tariff classification of a costume skirts, tops wrap and cape from China and Sri Lanka.

Dear Mr. Egan:

In your letter dated July 9, 2001, you requested a classification ruling. The samples will be returned as per your request.

The submitted samples are children’s costume skirts, tops, capes and wrap composed of knit 100% man-made fiber fabric. Item #30008000 is a multi layered, net wrap skirt with a 1” ribbon waistband and flowers scattered on the skirt. Item #31489430 is an acrylic pile shoulder wrap. Item #31511500 is a multi layered wrap poof skirt with a 1” wide ribbon waistband. Item #30822700 is a velour blouse with short sleeves, scoop neck and feathers at the bottom. Item # 30135110 is a short velour skirt with a 1” wide waistband and rosettes on the skirt. Item #30227870 is a short net cape trimmed with feathers and a hook and loop closure at the front. Item #30503000 is a white net wrap skirt with a 1” ribbon waistband with rosettes on the skirt. Item # 31823090 is a long sun-top covered with sequins with 1” shoulder straps. Item #31126560 is a handkerchief skirt with a 1” sequined covered waistband. Item #30009000 is a spring thing velour sun-top with 1” sequined shoulder straps and flower at the front.

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 items are made of durable fabric have finished edges and have styling. The amount of finishing is such that the articles are neither flimsy in nature or construction, nor lacking in durability.

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. If a set cannot exist by application of Note 13, the articles that may be packaged with the garments must also be classified separately.

The applicable subheading for the costumes skirts, Item #s30008000, 31511500, 30135110, 30503000, 31126560 will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’skirtsknitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Girls’.” The duty rate will be 16.3% ad valorem. The textile category designation is 642.

The applicable subheading for the wrap, item #3148930 will be 6117.10.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories, knitted or crochetedShawls, scarves, mufflers, mantillas, veils and the like: Of man-made fibers, Other.” The rate of duty will be 11.5% ad valorem. The textile category designation is 659.

The applicable subheading for the blouse, item #30822700 will be 6106.20.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’ blousesknitted or crocheted: Of man-made fibers: Other, Girls’: Other.” The rate of duty will be 32.8% ad valorem. The textile category designation is 639.

The applicable subheading for the tops, item #s 31823090 and 30009000 will be 6114.30.1020, Harmonized Tariff Schedule of the united States (HTS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Top, Women’s or girls’.” The duty rate will be 28.9% ad valorem. The textile category designation is 639.

The applicable subheading for the cape, item #30227870 will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’.” The duty rate will be 15.3% ad valorem. The textile category designation is 659.

Based upon international textile trade agreements products of China and Sri Lanka 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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