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NY L81209




December 28, 2004

CLA-2-95:RR:NC:SP:225 L81209

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3055; 6114.30.3070; 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 22, 2004, received in this office December 21, 2004, you requested a classification ruling for Handerson Handicraft MFG.Co.

The first item, B-0383-03 – Mummy, in sizes small, medium and large consists of three pieces; top, pants and hood. All the pieces are polyester knit material. The pants have one styling feature, but the waist, seams, elastics and edges are flimsy. The top is the essential character of the set. Although the edges are raw, there are numerous styling features and sewn in embellishments. The hood is simple with a fringe effect around the face.

The second item, B-0766-00 – Ghoul Robe, also in sizes small, medium and large consists of a hooded robe and belt. The polyester knit robe has a styling feature, a short cape over the shoulders, and a well constructed neck. All the edges are raw. The Robe does not meet the flimsy and non-durable requirements for classification within Heading 9505.

The third item, B-0766-00 – Ninja, is sized small, medium and large and consists of a shirt, pants, hood, belt and leg ties. There are no styling features on the polyester knit shirt and pants and all the edges are raw or overlock. Closures and elastics are flimsy. The costume meets the flimsy and non-durable requirements for classification within Heading 9505.

The fourth item, B-1166-00 – Basic Vampire, is sized small, medium and large and consists of a cape, pants, jabot and large medallion on a textile band. There are no styling features on the polyester man made fiber cape and polyester knit pants and all the edges are raw or overlock. Closures and elastics are flimsy. The costume meets the flimsy and non-durable requirements for classification within Heading 9505.

The final item, B-1171-00 - Zombie, is sized small, medium and large and consists of a robe, hood and belt. The polyester robe has no styling features and all the edges are raw or overlock. The string tie closure is considered flimsy. The costume meets the flimsy and non-durable requirements for classification within Heading 9505.

The applicable subheading for the Ninja, Basic Vampire and Zombie 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 rate of duty will be free.

The applicable subheading for the Mummy 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 manmade fibres: Other: Other: Women’s or girls. The duty rate will be 32 percent ad valourium.

6110.30.3055 falls within textile category designation 639. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The applicable subheading for the Ghoul Robe 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 14.9 percent ad valourium.

6114.30.3070 falls within textile category designation 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 Alice J. Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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