CLA-2-62:S:N:N5:353 809773
Mr. Bob Glover
L.E. Coppersmith, Inc.
2501 Santa Fe Avenue
Redondo Beach, CA 90278
RE: The tariff classification of children's "career" costumes from China
Dear Mr. Glover:
In your letter dated May 1, 1995, received in our office on May 3, 1995, you requested a classification ruling on behalf of your client Lakeshore Learning Materials. Samples were submitted for examination with your request.
The submitted samples consist of a Grandpa Jacket, Grandpa Tie and a Doctor Labcoat. You state they are considered career costumes that will be sold to day schools for play in school. The items would be worn over normal school clothing.
The Grandpa Jacket and Grandpa Tie are of woven construction and are stated to be made from 100% polyester fabric. The Doctor Labcoat is of woven construction and stated to be made from 100% cotton. The Grandpa Jacket has long sleeves with folded over cuffs, features a double breasted design, a handkerchief pocket, four front buttons and front velcro closures. It is tailored with hidden inside seams and a folded over hem at the bottom of the jacket. The Doctor Labcoat has long sleeves with folded cuffs, a v-neck front secured with two button closures which features one right side pocket and one upper left breast pocket. It is tailored with hidden inside seams. The word "doctor" appears on an applique just above the left breast pocket. The Grandpa Tie is a pre-tied necktie stated to be made from 100% polyester fabric. It features an elastic neck band with a velcro closure.
The applicable subheading for the Grandpa Jacket will be 6203.33.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): suit-type jackets and blazers: Of synthetic fibers: Other... Boys. The duty rate will be 28.8 percent ad valorem. The textile category designation is 633. The applicable subheading for the Doctor Labcoat will be 6203.32.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for Men's of boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): suit-type jackets and blazers: Of cotton: other.... Other: Boys'. The duty rate will be 9.9 percent ad valorem. The textile category designation will be 333. The applicable subheading for the necktie will be 6215.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Ties, bow ties and cravats: Of man-made fibers. The duty rate will be 13.4 percent ad valorem plus 26.3 cents per kilogram. The textile category designation will be 659.
As a product of China this merchandise is subject to visa requirements and quota restraints based upon international textile trade agreements.
The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport