CLA-2-61:RR:NC:WA:3:353 G88239
Mr. Kevin Egan
E. Besler & Company
115 Martin Lane
Elk Grove, IL 60007-1309
RE: The tariff classification of costume sets and novelty hats from Sri Lanka.
Dear Mr. Egan:
In your letter dated March 5, 2001 you requested a classification ruling. Samples of the costume sets and novelty hats were submitted for examination and will be returned per your request.
The submitted sample sets consist of items 33323 Knight, 33324 King, 33329 Pterodactyl and 33330 Dragon. The unisex costume sets are packaged for retail sale on a hanger in a plastic garment bag. The novelty hats, for which no item numbers were provided, consist of a Jester hat and Birthday hat.
The 33323 Knight set consists of a cape, hood and shield. You state that the cape and hood are constructed of knit 70% metallic yarn/30% polyester fabric. The cape features an elasticized neck with a hook and loop fastener. The lined and padded hood features a feather crown and a hook and loop fastener at the chin. Both the cape and hood feature fully turned, finished edges. The shield is constructed of cardboard.
The 33324 King set consists of a cape and crown. The cape and crown are constructed of knit 100% polyester fabric. The cape features an oversized collar, hook and loop fastener, and fully turned, finished edges. The crown is a headband that is cut to look like a crown, features three “gems,” and is secured to the head by a hook and loop fastener.
The 33329 Pterodactyl set consists of a cape and hat. You state that the cape and hat are constructed of woven 100% polyester fabric; examination reveals a knit fabric embossed so that it appears reptilian. The wing shaped cape features an elasticized neck with a hook and loop fastener. The hat is lined and features a stuffed crown in the shape of a pterodactyl head and a hook and loop fastener at the chin. Both the cape and hood feature fully turned, finished edges
The 33330 Dragon set consists of a cape and hat. The cape and hat are constructed of knit 90% polyester/10% acrylic fabric. The cape features an elasticized neck with a hook and loop fastener. It gives to appearance of being made of green scales and features a textile spine and attached “dragon wings.” The hat is lined and features a stuffed crown in the shape of a dragon head and a hook and loop fastener at the chin. Both the cape and hood feature fully turned, finished edges.
You state that the Jester and Birthday hats are constructed of woven 100% polyester fabric. The Jester hat is multi-colored and features six horn-like projections. Examination of the Birthday hat reveals that is of felt construction, lined, stuffed, and resembles a three-tiered birthday cake.
The 33323 Knight cape, hood and shield, 33324 King cape and crown, 33329 Pterodactyl cape and hat, and 33330 Dragon cape and hat, are mutually complimentary and designed to be used together. The items are composite goods, which are classified by application of GRI 3(b) according to the component that imparts the essential character. For these items, the cape imparts the essential character.
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 of the capes feature fully turned, finished edges and a well made neck. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability.
The applicable subheading for item 33323 will be 6114.90.9070, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of other textile materials: Other, Other: Other.” The rate of duty will be 5.7% ad valorem.
The applicable subheading for items 33324, 33329 and 33330 will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women's or girls'.” The rate of duty will be 15.3% ad valorem. The textile category designation is 659.
The applicable subheading for the Jester Birthday hats will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips)…: Other: Of man-made fibers: Other: Not in part of braid, Other: Other: Other.” The rate of duty will be 19.7 cents per kilogram plus 7.2% ad valorem. The textile category designation is 659.
Based upon international textile trade agreements, for Sri Lanka, products of textile category designation 659 are not subject to quota, but are subject to the requirement of a visa; items classified under 6114.90.9070 are not subject to quota or 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