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NY L81401




December 29, 2004

CLA-2-95:RR:NC:SP:225 L81401

CATEGORY: CLASSIFICATION

TARIFF NO.: 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 four textile costumes from China.

Dear Ms. Huang:

In your letter dated November 22, 2004, received in this office December 23, 2004, you requested a classification ruling for Handerson Handicraft MFG.Co.

The first item, B-0496-01– Skeleton, in sizes small, medium and large consists of a jumpsuit and hood. All the pieces are polyester knit material. There are no styling features or well made construction features. All the edges are flimsy. The hood is simple with a tie string closure. The jumpsuit meets the flimsy and non-durable requirements for classification within Heading 9505

The second item, B-0611-00 – Pirate, also in sizes small, medium and large consists of a shirt, pants, belt, bandana, and eye patch. All the garments are polyester knit material with the top providing the essential character. The pants have a flimsy construction at the waist and all raw edges. The top has two styling features and a well-constructed neck. All the edges are raw. The top does not meet the flimsy and non-durable requirements for classification within Heading 9505.

The third item, B-1048-01– Scaring Pirate, sized small, medium and large and consists of a shirt, pants, belt, bandana and eye patch. 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 final item, B-1164-00 – Bleeding Skelton, is sized small, medium and large and consists of a jumpsuit and hood. All the pieces are polyester knit material. There are no styling features or well made construction features. All the edges are flimsy. The hood is simple with a tie string closure. The jumpsuit meets the flimsy and non-durable requirements for classification within Heading 9505

The applicable subheading for the Skeleton, Scaring Pirate and Bleeding Skeleton 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 B-0611-00 Pirate 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 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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