CLA-2-62:RR:NC:WA:3:353 G88706
6505.90.6090, 6505.90.2060, 6117.80.9540
Ms. Anne Ornstein
Lillian Vernon Corp.
One Theall Rd.
Rye, N.Y. 10580-1450
RE: The tariff classification of a Pirate, Army Guy, Ninja and Knight costumes from China.
Dear Ms. Ornstein:
In your letter dated March 22, 2001 you requested a classification ruling. The samples will be returned to you as requested.
Four samples of unisex children's costumes were submitted with you request. Style #41025 is a Pirate costume consisting of a pants, blouse, waistcoat/vest and kerchief. The pants are composed of woven 100% cotton fabric with an elastic waistband, extend to below the knee and have a tattered edge. The blouse is composed of knit polyester fabric. The garment has longs sleeves elasticized at the wrists and a tattered edge. The blouse also has a pointed collar with a self-tie closure at the neck and a tattered edge at the bottom. The waistcoat is a vest like item composed of knit polyester fabric coated on the outside with PVC compact plastic material that completely obscures the underlying fabric. It has a full front opening and extends to the waist. The belt is composed of knit polyester fabric coated on the outside with PVC compact plastic that completely obscures the underlying. The kerchief/head scarf is triangular in shape and is composed of woven 100% cotton fabric.
Style #40305 Army Guy consists of a vest, pants and hat. They are composed of woven 100% cotton fabric. The quilted sleeveless vest has a full front hook and loop closure, pointed collar and two breast pockets. The cargo styled trousers have an elastic waistband and the hat is a cap with a peak.
Style #41072 Ninja consists of pants, blouse, vest, sash and hood. All items are composed of knit 100% polyester fabric. The vest-like item is composed of knit 100% polyester fabric coated on the outer surface with flocking. The trousers have an elastic waistband and a patch on each knee in the same design as the vest-like item. The blouse has long sleeves and a self-tie at the back. The vest-like item is open on each side and has a 3 snakeskin-like design at the front. The sash is approximately 3 " wide and the hood extends to the shoulder.
Style #41028 Knight consists of a blouse, hood, belt and boot covers all composed of knit 100% polyester fabric. The blouse has long sleeves a self-tie at the back and a stand-up collar. The mesh hood extends to the shoulder and the 1 " belt is coated with PVC plastic material that completely obscures the underlying fabric. The boot covers are also coated with PVC plastic material. They extend to the knee and onto the instep.
Heading 9505, HTSUSA, includes articles which are for "Festive, carnival, or other entertainment." It must be noted, however, that Note 1(e), chapter 95, HTSUSA, does not cover
"fancy dress, of textiles, of chapter 61 or 62." In HRL 957318, Customs stated that it had agreed to classify as festive articles in subheading 9505.90.6000, costumes of a flimsy nature and construction, lacking in durability, and generally recognized as not being a normal article of apparel.
All four costumes are made of durable fabric, have finished edges and have styling. The amount of finishing is such that the articles are neither flimsy in nature or construction, nor lacking in durability.
Note 13 of Section XI, of the HTSUSA, requires that the textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. If a set cannot exist by application of Note 13, the articles that may be packaged with the garments must also be classified separately.
The applicable subheading for the pants, Style #s 41025 and 40305 will be 6204.62.4050, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women's or girls'...Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: other, trousers and breeches: Girls': Other: Other." The duty rate will be 16.9% ad valorem. The textile category designation is 348.
The applicable subheading for the pants, style #40172 will be 6104.63.2028, Harmonized tariff schedule of the United States (HTS), which provides for "Women's or girls'...trousers...knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Girls': Other: Other." The duty rate will be 28.7% ad valorem. The textile category designation is 648.
The applicable subheading for the knit blouses, style #s 41025, 41072 and 41028 will be 6106.20.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women's or girls' blouses and shirts, knitted or crocheted: Of man-made fibers: Other, Girls': Other." The rate of duty will be 32.8% ad valorem. The textile category designation is 639.
The applicable subheading for the vest, style #41025 will be 6113.00.1012, Harmonized tariff schedule of the United States (HTS), which provides for "Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, Other." The rate of duty will be 4.9% ad valorem. There are no quota restraints or visa requirements on this merchandise.
The applicable subheading for the vest, style #40305 will be 6211.42.0070, 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 cotton, Vests." The rate of duty will be 8.2% ad valorem. The textile category designation is 359.
The applicable subheading for the hood, style #40172 will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for "Hats and other headgear, knitted or crocheted...whether or not lined or trimmed: Other: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid, Other: Other: Other." The duty rate will be 25.9 cents/kg + 9.1% ad valorem. The textile category is 659.
The applicable subheading for the woven headscarf/kerchief and hat, style #s 41025 and 40305 will be 6505.90.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for "Hats and other headgear, knitted or crocheted...whether or not lined or trimmed: Other: Of cotton, flax or both: Not knitted: Certified hand-loomed and folklore products; and headwear of cotton, Other." The rate of duty will be 7.6% ad valorem. The textile category designation is 359.
The applicable subheading for the sash and belts and boot covers, style #s 41025, 40172 and 41028 will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Other, Of man-made fibers: Other." The rate of duty will be 14.9% ad valorem. The textile category designation is 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 U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.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 Kenneth Reidlinger at 212-637-7084.
Sincerely,
Robert S. Swierupski
Director,
National Commodity
Specialist Division