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NY H86407




January 17, 2002

CLA-2-61:RR:NC:3:353 H86407

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.3054

Ms. Wendy Yeh
Disguise, Inc.
11906 Tech Center Court
Poway, CA 92064-7139

RE: The tariff classification of costumes from Sri Lanka.

Dear Ms. Yeh:

In your letter dated December 14, 2001 you requested a classification ruling. The samples will be returned to you as requested.

Four samples of unisex costume toddler jumpsuits were submitted with your request. All four are composed of knit plush 100% polyester fabric. Style 4513L, Lion with full front zippered opening, is footless with elastic at the ankles and wrists and an attached hood representing a lion. Style 5616S, Tigger with a full back zippered opening, is footed with attached mitts and hood representing a tiger and a tail at the back. Style 5627L, Sully full front zippered opening, with attached hood representing a monster, and is footed with attached hand mitts and a tail. Style 5640S Blues Clues full front zippered opening, is footed with elastic at the ankles and wrists with mitts and paws and an attached hood representing a dog.

Chapter 95 Note 1(e) states “This chapter does not coverfancy dress, of textiles, of chapter 61 or 62.” Customs will only 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 costumes are considered “fancy dress.” They feature zippers and all finished seams and edges and are made from a durable fabric that can with stand wearing and cleaning many times. 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 Styles 4513L, 5616S, 5627L and 5640S 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 duty rate will be 15.1% ad valorem.

Styles 4513L, 5616S, 5627L and 5640S fall within textile category designation 659. Based upon international textile trade agreements products of Sri Lanka are subject to quota, 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 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,

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