CLA-2-95:RR:NC:SP:225 L86408
Ms. Leah C. Navidad
Disguise, Inc.
11906 Tech Center Court
Poway, CA 92064
RE: The tariff classification of costumes from China.
Dear Ms. Navidad:
In your letter dated July 14, 2005, you requested a tariff classification ruling.
You submitted samples of the following textile costumes, which are being returned upon your request:
Style 1234, Sock Hop, is a textile costume that consists of a blue and white polyester dress, a petticoat made of olefin and nylon, and a head and neck piece, with the essential character imparted by the dress. Although the dress has well-made styling (raglan sleeves), it has flimsy construction of the neck, waist and seams, a flimsy hook and loop tab closure, and visible overlock stitching at the arms, hem and closure. This costume meets the flimsy, non-durable requirements for classification in Chapter 95.
Style 2801, Monster Bride, is a textile costume that consists of a polyester black dress with a polyurethane front panel with lace and a zipper and nylon mesh at the neck and shoulders, a petticoat made of 100% polyester with 100% nylon ruffle, and a green hat, with the dress imparting the essential character. Although the dress has well-made seams and two well made embellishments (belt and decorative zipper), it has flimsy construction of the neck and waist, flimsy thin elastic sewn directly to the fabric at the arms, a flimsy hook and loop tab closure, a flimsy ribbon embellishment, and visible overlock stitching at the hem and closure. This costume meets the flimsy, non-durable requirements for classification in Chapter 95.
Style 5669, Atomic Betty Standard, is a textile costume that consists of a pink dress with an attached petticoat and an attached belt decorated with a vacuform yellow and black circular belt buckle depicting symbols for atomic radiation. The dress is made of 100% polyester with the petticoat made of 70% polyester and 30% rayon. Although the dress has a well-made styling feature (multiple layer skirt), a well-made neck and a well-made belt embellishment, it has flimsy construction of the waist and seams, a flimsy hook and loop tab closure, and visible overlock stitching at the arms, hem, closure and petticoat. This costume meets the flimsy, non-durable requirements for classification in Chapter 95.
Style 5747, Atomic Betty Deluxe, is the deluxe version of Atomic Betty that is constructed of knit and woven fabric (collar/sleeves/belt are 70% polyester and 30% spandex, the bodice/skirt/underskirt hem are 100% polyester, and the underskirt/lining is 70% polyester and 30% rayon). Although the dress has flimsy construction of the waist and seams, a flimsy hook and loop tab closure, and visible overlock stitching at the hem and closure, it has three well-made styling features (collar with finished neck, multiple layer skirt, well-made arms), well-made edges at the arms and petticoat, and a well-made sewn-on belt embellishment. This costume is considered well-made and classified in Chapter 61.
Style 8534, Horror Robe, is a textile black robe costume with an attached hood that is made of 100% polyester. Although the robe has a well-made neck and a well-made belt embellishment, the robe has flimsy construction of the seams and raw edges at the arms and hem. This costume meets the flimsy, non-durable requirements for classification in Chapter 95.
The applicable subheading for style 1234, Sock Hop, style 2801, Monster Bride, style 5669, Atomic Betty Standard, and style 8534, Horror Robe, 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 style 5747, Atomic Betty Deluxe, will be 6104.43.2020 HTS, which provides for "Women’s or girl’s…dresses…knitted or crocheted: Dresses: Of synthetic fibers: Other: Girls’." The rate of duty will be 16% ad valorem. Style 5747, Atomic Betty Deluxe, falls within textile category designation 636.
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.
Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov (click on “For Business” and then on “Textile, Wool, Fur”).
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 Wong at 646-733-3026.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division