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NY L81619





January 11, 2005

CLA-2-95:RR:NC:SP:225 L81619

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.1020; 6211.43.0091; 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 Textile Costumes from China

Dear Ms. Huang:

In your letter dated November 22, 2004, received in this office December 28, 2004, you requested a classification ruling.

The first item, M-0104 – Monk Robe, consists of a hood, robe, rope belt and a cross. The polyester knit robe has no styling feature and all the edges are raw. The Robe meets the flimsy and non-durable requirements for classification within Heading 9505.

The second item, M-1010 – Robe, consists of a hooded robe and belt. The polyester knit robe has no styling feature, a well-constructed neck and all the edges are raw. The Robe meets the flimsy and non-durable requirements for classification within Heading 9505.

The third item, M-0277-00 – Prison Costume, consists of a shirt, pants, and cap. There are no styling features on the polyester knit shirt, which is the essential character of the costume. All the edges are raw or overlock. The pants do not meet the flimsy and non-durable requirements. Since the top does, the costume will be classified within Heading 9505.

The fourth item, M-1017-00 – Vampire Cape, has two styling features, two layers in the front and a six-inch stand up collar and a well-constructed neck. All the edges are overlock. The closure is flimsy. However, overall the costume does not meet the flimsy and non-durable requirements.

The final sample, M-0277-00 – Pirate, consists of a shirt, pants, and bandana. All the garments are polyester knit material with the top providing the essential character. Although the pants have a well-constructed waist, all the edges are raw and the pants are considered flimsy. The top has a styling feature and well made embellishments. Although the construction of the neck is flimsy and all the edges are raw, the top does not meet the flimsy and non-durable requirements.

The applicable subheading for M-0104 – Monk Robe, M-1010 – Robe, M-0277-00 – Prison Costume 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 M-1017-00 – Vampire Cape will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTS), which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Other. The duty rate will be 16 percent ad valorem.

The applicable subheading for the M-0277-00 – Pirate 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: Tops: Women’s or girls’. The duty rate will be 28.2 percent ad valorem.

M-0277-00 Pirate falls within textile category designation 639. M-1017-00 Vampire Cape 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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