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NY L84810




May 31, 2005

CLA-2-62:RR:NC:TA:353 L84810

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000, 6204.43.4040, 6114.30.1020

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
The Navy Yard
5101 south Broad St.
Philadelphia, PA 19112-1404

RE: The tariff classification of costumes from China.

Dear Mr. Hoffacker:

In your letter dated May 6, 2005, on behalf of Big Lots Stores, Inc., you requested a classification ruling. The samples will be returned to you as requested.

Three samples were submitted with your request. Item HWG-005-AM-15, Adult Surgeon Costume consists of scrub shirt and pants, faux stethoscope, mask and syringe. The scrub shirt and pants are composed of woven 65% polyester/35% nylon fabric. The costume has over-lock stitching and a string tie waist on the pants. It is considered flimsy-made.

Item HWG-006-KG-16, Child’s Princess Costume Set consists of a long dress and tiara. The dress is composed of woven 85% polyester/15% nylon knit fabric. The dress has a peplum, ruffles down the front and a hook and loop closure at the back. Although the dress has over-lock stitched edges, it also features numerous styling features, sturdy waist and seams and sewn-on embellishments. The garment is considered a well-made and imparts the essential character of the costume.

Item HWG-005-AW-16, Adult Dancing Girl Costume Set consists of a top, bottom (pants) and veil. You state that the garments are composed of knit and woven fabric, however examination revealed that the garments are composed of knit 100% polyester fabric. The tube top has elastic at the top and bottom with spangles across the top, and net streamers. The pants are short with an overlay of long net pants. The pants are flimsy. Although the top has over-lock stitched edges, it also features styling, a sturdy neck, ribbon on the arms and sewn-on embellishments. The top is well-made and imparts the essential character of the costume.

The applicable subheading for the Adult Surgeon Costume, item HWG-005-AM-15 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 child’s Princess Costume Set, item HWG-006-AW-16 will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . . Dresses: Of synthetic fibers: Other: Other, Other: Girls’. The duty rate will be 16% percent ad valorem. The textile category is 636.

The applicable subheading for the Adult Dancing Girl Costume Set, item HWG-005-AW-16 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 rate of duty will be 28.2% ad valorem. The textile category is 639.  

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 Kenneth Reidlinger at 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,

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