CLA-2-62:RR:NC:N3:353
Ms. Maureen Ford
Toys “R” Us, Inc.
One Geoffrey Way
Wayne, NJ 07470-2030
RE: The tariff classification of a child’s costume from China.
Dear Ms. Ford:
In your letter dated February 15, 2007, you requested, you requested a classification ruling. The sample will be returned to you as requested.
The submitted sample, TRU item 69023, Nurse Costume consists of a scrub hat, shirt and pants, toy plastic pocket watch, syringe, stethoscope, scissors, oxygen mask, thermometer, blood pressure gauge and auto scope. The scrub hat is made of woven 85% polyester/15% cotton fabric with a hook and loop closure at the back. The scrub shirt and pants are made of woven 65% polyester/35% cotton fabric. The scrub shirt has short sleeves, V neckline, two patch pockets below the waist and a left breast pocket. The pants have an elasticized waistband.
The costume is well made with a finished neckline, waist, seams, hem and styling.
The Nurse Costume, TRU style 69023 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.
The applicable subheading for the scrub hat will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear…Of man-made fibers: Other: Not in part of braid, Other: Other: Other." The duty rate will be 18.7 cents/kg + 6.8% ad valorem. The textile category designation is 659.
The applicable subheading for the scrub shirt will be 6211.43.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Track suits…other garments: Other garments, women’s or girls’: Of man-made fibers, Blouses…excluded from heading 6206." The duty rate will be 16% ad valorem. The textile designation is 641.
The applicable subheading for the scrub pants will be 6204.63.3530, 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: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other, Trousers and breeches: Girls’: Other." The duty rate will be 28.6% ad valorem. The textile category designation for China is 648.
The applicable subheading for toy plastic pocket watch, syringe, stethoscope, scissors, oxygen mask, thermometer, blood pressure gauge and auto scope, will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tricycles…other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other. The rate of duty 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, which 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