CLA-2-62:RR:NC:3:353 L84516
Mr. Armando Rivas
Toys “R” Us, Inc.
One Geoffrey Way
Wayne, NJ 07470-2030
RE: The tariff classification of costumes from China.
Dear Mr. Rivas:
In your letter dated May 12, 2005, you requested a classification ruling. As requested, the samples will be returned to you.
You have submitted four samples. Item 65043 Pilot Dress Up is a child’s costume set. The costume is a long sleeve pilot’s jacket constructed of 100% polyester woven fabric. The well-made garment features a full frontal opening with left over right closure with hook and loop closures, patch pockets, sewn on embellishments and finished edges. The costume is packaged in a PVC bag with a hanger and insert. The costume set also includes a 100% polyester woven fabric pilot’s hat, 90% polyester and 10% cotton woven fabric dickie, plastic toy mobile phone, plastic toy clipboard with a10 page flight log and a plastic toy head set.
Item 65042 Doctor Dress Up is a child’s costume set. The costume is a long sleeve doctor’s jacket constructed of 90% polyester and 10% cotton woven fabric. The well-made garment features a full frontal opening with left over right closure with hook and loop closures, patch pockets, embroidery and finished edges. The costume is packaged in a PVC bag with a hanger and insert. The costume set also includes a woven polyester and cotton face-mask, plastic toy blood pressure monitor, stethoscope, thermometer, hammer and syringe, toy clipboard with 10 page patient chart and prescription pad and a fabric bandaid.
According to Chapter 62, Note 8, regarding items 65043 and 65042, garments of this chapter designed for left over right closure at the front shall be regarded as men’s or boys’ garments, and those designed for right over left closure at the front as women’s or girls’ garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.
Item 65055 Train Conductor Dress Up is a child’s costume set. The costume top is designed to look like part of a pair of bib overalls and is constructed of 100% cotton woven fabric. The well-made garment features shoulder straps, pockets, styling features, embroidery and finished edges. The costume is packaged in a PVC bag with a hanger and insert. The costume set also includes a 100% cotton woven fabric engineers cap, wooden train whistle, plastic toy wrench, pocket watch and walkie-talkie, a 65% polyester and 45%cotton woven fabric bandana and paper train tickets.
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 the case of items 65043, 65042 and 65055, the garment imparts the essential character of the set.
Item 65145 is a child’s Cowboy costume. The well-made costume features chaps and vest made from 100% polyester woven fiber fabric. The chaps have finished edges, styling features and sewn on embellishments. The vest has finished edges, styling features and sewn on embellishments. The costume also has a 100% polyester woven fabric cowboy hat, 100% polyester woven fabric cuffs, a 14 inch square 65% polyester and 35% cotton woven fabric bandana-like handkerchief, detachable plastic sheriff’s badge, polyester fabric stylized cowboy trail map and plastic canteen with a textile cover. The costume is packaged in a PVC bag with hanger and insert.
Item 65145 consists of two garments. 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.
Chapter Note 62 (7), HTS, states: “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).”
The applicable subheading for Items 65043 Pilot and 65042 Doctor Costume Sets will be 6211.33.0061, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear; other: other garments, men’s or boys’: of man-made fibers: other. The duty rate will be 16 percent ad valorem.
The applicable subheading for Item 65055 Train Conductor Costume Set will be 6211.42.0056, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of cotton, blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206: other. The duty rate will be 8.1 percent ad valorem.
The applicable subheading for Item 65145 Cowboy vest will be 6211.43.0076, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits and swimwear; other garments: other garments women’s or girls’: of man-made fibers: vests: other. The duty rate will be 16 percent ad valorem.
The applicable subheading for Item 65145 Cowboy chaps will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits and swimwear; other garments: other garments, women’s or girls’: of man-made fibers: other. The duty rate will be 16 percent ad valorem.
The applicable subheading for Item 65145 Cowboy hat 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), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed: other: of man-made fabrics: not in part braid, other. The duty rate will be 18.7 cents per kg. plus 6.8 percent ad valorem.
The applicable subheading for Item 65145 Cowboy cuffs will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up clothing accessories; parts of garments or clothing accessories, other than those of heading 6212: accessories: other: other, of man-made fibers. The duty rate will be 14.6 percent ad valorem.
The applicable subheading for Item 65145 handkerchief 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 duty rate will be 10.8 percent ad valorem.
The applicable subheading for Item 65145 Sheriff’s badge will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for imitation jewelry: other: other: valued over 20 cents per dozen pieces or parts: other: of plastics. The duty rate will be Free.
The applicable subheading for Item 65145 trail map will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, including dress patterns: other: other, other. he duty rate will be 7 percent ad valorem.
The applicable subheading for Item 65145 canteen with textile cover will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: other: other, other. The duty rate will be 5.3 percent ad valorem.
Items 65043 Pilot Costume jacket, hat and dickie, 65042 Doctor Costume jacket and 65145 Cowboy Costume vest, chaps, hat and cuffs fall within textile category designation 659. Item 65055 Train Conductor Costume top falls within textile category designation 341. Item 65055 Train Conductor Costume hat falls within textile category designation 359. Item 65145 Cowboy bandana/handkerchief falls within textile category designation 630. 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.
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