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NY L81066




January 11, 2005

CLA-2-95:RR:NC:SP:225 L81066

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2020; 6110.30.3055; 9505.90.6000

Emily Huang
Handerson Handicraft Mfg. Co.
11F/6, No 2, Jian-Ba Road, Chung-Ho
Taipei, Taiwan

RE: The tariff classification of Five Textile Costumes from China

Dear Ms. Huang:

In your letter dated November 24, 2004, received in this office December 29, 2004, you requested a classification ruling.

The first item, G-0320-01 Pink Genie, consists of knit polyester top, pants, and headpiece with veil. Although the pants have a styling feature, and both top and pants have sewn on embellishments, the construction, edges and elastics are flimsy. The costume sets meets the flimsy and non-durable requirements for classification within Heading 9505.

The second item, G-1290-00 Princess, consists of a knit polyester dress and matching headpiece. The dress has styling features and sewn on embellishments and does not meet the flimsy and non-durable requirements for classification within Heading 9505.

The third item, G-1291-00 Angel, consists of a knit polyester dress, wings and headpiece. There is one styling feature, but the construction, edges and elastics are flimsy. The costume sets meets the flimsy and non-durable requirements for classification within Heading 9505.

The fourth item, G-1464-00 Pink Kitty, consists of knit polyester top, pants and plastic and fabric headpiece. The top is the essential character. Neither the top nor pants have any styling features and the construction, edges and elastics are flimsy. The costume sets meets the flimsy and non-durable requirements for classification within Heading 9505.

The final item, G-1529-02 Pink Glamour Witch, consists of knit polyester overcoat, dress and witch hat. Both garments are well made with finished edges.

The applicable subheading for G-0320-01 Pink Genie, G-1291-00 Angel, G-1464-00 Pink Kitty, and G-1529-02 Pink Glamour Witch hat 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 duty rate will be free.

The applicable subheading for the G-1290-00 Princess will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Of synthetic fibers: Other: Girls’. The duty rate will be 16 percent ad valourem.

The applicable subheading for the G-1529-02 Pink Glamour Witch overcoat will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Women’s and girls’. The duty rate will be 32 percent ad valorem.

The applicable subheading for the G-1529-02 Pink Glamour Witch dress will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Of synthetic fibers: Other: Girls’. The duty rate will be 16 percent ad valorem.

G-1529 Pink Glamour Witch Dress and G-1290-00 Princess fall within textile category designation 636. G-1529 Pink Glamour Witch Overcoat falls within textile category designation 659. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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