CLA-2-62:RR:NC:N3:353
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 January 12, 2007, you informed this office that you have redesigned a costume that was the subject of ruling NY M87738 of November 8, 2006. Specifically, for Style 69018 Pirate Costume, you have combined the shirt and upper body garment into one garment, modified the fiber content, redesigned the pants and designated the item as Style 22554 Pirate Set. This ruling reflects those changes. The samples will be returned to you as requested.
Style 22554 Pirate Set consists of a child’s shirt, trousers, bandana-style head covering, sash, pouch, paper map, toy plastic sword, toy plastic money, plastic eye patch and pirate flag. The well-made long sleeve shirt features an attached short sleeve “vest” and is constructed of woven 75% polyester, 25% cotton fabric. In addition to the attached vest, the shirt features ruffles at the front, a stand-up collar, and a full front opening with hook and loop closures that secure left over right. The trousers are constructed of 80% polyester, 20% cotton fabric and feature a waist that is well-made, flimsy inner seams and loose overlock stitched edges. Overall, the trousers are of flimsy construction. The bandana-style head covering is constructed 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.
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, the shirt imparts the essential character of the set.
Chapter 62, Note 8 states that “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.”
The applicable subheading for Style 22554 Pirate Set 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: Boys’." The duty rate will be 29.1 cents/kg plus 25.9% ad valorem.
The Style 22554 Pirate shirt falls within textile category 640. 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).
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