CLA-2-62:RR:NC:N3:353 M87738
6505.90.8090, 6217.10.9530, 4202.92.9026, 4905.99.0000
6307.90.9889, 9503.90.0080, 9505.90.6000, 9503.00.0080
Ms. Maureen Ford
Toys “R” Us, Inc.
One Geoffrey Way
Wayne, New Jersey 07470-2030
RE: The tariff classification of children’s costumes from China.
Dear Ms. Ford:
In your letter dated October 20, 2006, you requested a classification ruling. The samples will be returned to you as requested.
Style 69022, Equestrian Set consists of a jacket, dickie, hat, gloves, boot covers, plastic carrot and riding crop. The well-made long sleeve jacket is made of woven 100% polyester fabric and features pointed collar, full front opening with decorative buttons and three hook and loop closures that close left over right. Attached to the jacket is a blue ribbon.
General Rule of Interpretation (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, for the Equestrian Set, the jacket imparts the essential character of the set.
The applicable subheading for the Equestrian Costume Set will be 6203.33.2020, Harmonized Tariff Schedule of the United States (HTSUS), 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 27.3% ad valorem. The textile category designation is 633.
Style 69018, The Pirate Costume consists of a shirt, upper body garment, trousers, bandana-style head covering, sash, pouch, paper map and blank flag. The costume will also include (samples not included) a toy plastic sword, money and plastic eye patch. The long sleeve shirt is made of woven 90% polyester/10% cotton fabric. It features ruffles at the front, stand-up collar and a full front opening with hook and loop closures that close left over right. The upper body garment that you call a vest is designed for a boy and is made of woven 65% polyester/35% cotton fabric. The garment has short sleeves and a full front opening with buttons and no closure. The calf length trousers are made of woven 80% polyester/20% cotton fabric and have an elasticized waistband. The shirt, upper body garment and trousers are well-made. The bandana-style head covering is made specifically to cover the head and it is made of woven 80% polyester/20% cotton fabric. The sash is made of woven 100% polyester fabric, and measures approximately 3 inches wide with fringe at both ends. The small drawstring pouch is made of woven 100% polyester fabric and measures approximately 5inches by 3 inches. The pirate’s paper map measures approximately 9 ¼ inches by 8 inches. The small flag with stick measures approximately 5 ¾ inches by 8 ¾ inches and is not a national flag.
The Pirate Costume consists of two or more garments. Note 13 of Section XI, of the HTSUS, requires that 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 62, Note 8. 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.
The applicable subheading for shirt will be 6205.30.2080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Men’s or boys’ shirts: Of man-made fibers: Other: Other, Other: Other: Men’s." The duty rate will be 29.1 cents/kg plus 25.9% ad valorem. The textile category designation is 640.
The applicable subheading for upper body garment will be 6211.33.0061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Track suits. Ski-suits and swimwear, other garments: Other garments, Men’s or boys’: Of man-made fibers, Other." The duty rate will be 16% ad valorem. The textile category designation is 659.
The applicable subheading for the trousers will be 6204.63.3510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Other, Trousers and breeches: Women’s." The duty rate will be 28.6% ad valorem. The textile category designation is 648.
The applicable subheading for bandana-style head covering will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for "Hats and 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 . . .Other: Of man-made fibers: Other: Not in part of braid, Other: Other: Other." The duty rate will be18.7 cents per kg + 6.8% ad valorem. The textile category designation is 659.
The applicable subheading for the sash will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up clothing accessories; parts of garments…Accessories: Other: Other, Of man-made fibers. The duty rate will be 14.6% ad valorem. The textile category designation is 659.
The applicable subheading for drawstring pouch will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other containers and cases, other, with outer surface of textile materials, Of man-made fibers.” The duty rate will be 17.6% ad valorem. The textile category designation is 670.
The applicable subheading for paper map will be 4905.99.0000 HTSUS, which provides for "Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed: Other: Other." The rate of duty will be free.
The applicable subheading for the flag will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ”Other made up textile articles, Other.” The rate of duty will be 7% ad valorem.
The applicable subheading for the plastic sword and money will be 9503.90.0080, HTSUS, which provides for "Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other." The rate of duty will be Free.
The applicable subheading for the plastic eye patch will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles, parts and accessories thereof: Other: Other." The duty rate will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise that is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
Pursuant to title 19 United States Code, Section 3005 The Harmonized Tariff Schedule of the United States is expected to be amended effective 1/1/07. The amendments are expected to affect the classification of your merchandise. Pursuant to Section 3005 c, the report recommending those changes has been sent to the President for proclamation of the changes. Upon the expiration of sixty legislative days, in the absence of Congressional action, the recommended changes will become law. Accordingly based on that recommendation, it is anticipated that your merchandise for the plastic sword and money will be classified in 9503.00.0080 under the 2007 Harmonized Tariff Schedule. Under the circumstances, this classification under the 2007 tariff is advisory only.
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