CLA-2-62:RR:NC:WA:3:353 G89713
Ms. Kelly Bundy
Mattel, Inc.
333 Continental Blvd.
El Segundo, CA 90245-5012
RE: The tariff classification of a 50’s Costume from China.
Dear Ms. Kelly:
In your letter of April 18, 2001 you requested a classification ruling. A sample will be returned to you as per your request.
The submitted sample, style GGH2-00 is a child’s 50”s Costume consisting of a skirt, blouse and scarf-like item. The circular poodle-style skirt is composed of felt wool fabric with and elastic waistband and a poodle design at the front with faux pearls. The blouse is composed of 100% woven satin polyester fabric with sheer puff sleeves, a full back button closure and collar. The matching scarf-like item is composed of woven 100% polyester fabric and measures approximately18 ½” square.
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.
The costume is made of a durable fabric and has finished edges and styling. The amount of finishing is such that the articles are neither flimsy in nature or construction, nor lacking in durability. In addition, although used in a costume-like setting, the garments are considered normal articles of apparel.
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 skirt will be 6210.10.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Of fabrics of heading 5602 or 5603: Other: Other: Other, Other.” The duty rate will be 16.3% ad valorem. The textile category designation is 659.
The applicable subheading for the blouse will be 6206.40.3050, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’ blouses…Of man-made fibers: Other: Other, Other: Girls’: Other.” The rate of duty will be 27.4% ad valorem. The textile category designation is 641.
As per Chapter 62, Note 7. Scarves and articles of the scarf type, square or approximately square, of which no side exceeds 60 centimeters, are to be classified as handkerchiefs (heading 6213). Handkerchiefs of which any side exceeds 60 centimeters are to be classified in heading 6214.
The applicable subheading for the scarf-like item will be 6213.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Handkerchiefs: Of other textile materials: Of man-made fibers.” The rate of duty will be 11% ad valorem. The textile category designation is 330.
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