CLA-2-62:RR:NC:3:353 I88571
Naito Design Intl. Co. Ltd.
900 Livingston Ave.
North Brunswick, New Jersey 08902
RE: The tariff classification of a child’s costume from China.
Dear :
In your undated letter you requested a classification ruling.
The submitted sample, Article #135 is a fireman’s costume jacket composed of 85% PVC that completely obscures the 15% polyester underlying fabric. The jacket has a full front opening with toggle closures, pointed collar and two pockets that hold a pretend fire extinguisher and hose. The jacket closes left over right Included in the costume is a costume hat composed of man-made fiber fabric coated with PVC material. The costume will be packaged in a 100% PVC garment bag.
GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” In this case, the jacket imparts the essential character of the set.
The applicable subheading for the Fireman’s costume set, Article #135 will be 6113.00.1005, 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, Coats and jackets: Men’s or boys’.” The duty rate will be 4.6% ad valorem.
Even though the hat is included as a constituent part of the set for classification purposes, it still falls within textile category 659, and products originating in China are subject to visa and quota requirements which must still be met.
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 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 646-733-3053.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division