CLA-2-62:RR:NC:N3:353
6211.43.0091, 6505.90.8090, 6217.10.9530, 6307.90.9889 6213.90.1000, 9503.00.0080, 3926.90.9980
Ms. Maureen Ford
Toys “R” US
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 July 9, 2007, you requested a classification ruling. The samples will be returned to you.
Five samples of children’s costumes were submitted with your request.
Style 98185, Chef’s Costume Set consists of a chef’s jacket, chef’s hat, plastic cookie cutters, plastic frying pan and wooden utensils. The chef’s jacket is made of woven 90% polyester/10% cotton fabric. The jacket has long sleeves, mandarin collar, two plastic see through pockets below the waist, and a full front opening with hook and loop closures that close left over right.
Style 98184, Veterinarian Costume Set consists of a smock, scrub mask, stuffed dog, plastic stethoscope, plastic medical instrument and paper “Check-up Form”. The jacket is made of woven 65% polyester/35% cotton fabric. The garment has long sleeves, a pointed shirt-type collar, two plastic see through pockets below the waist, left breast pocket and a full front opening with a hook and loop closures that close that over right.
Style 65055, Train Conductor Costume Set consists of a woven 100% cotton apron which you identify as overalls; however examination reveals that the item is in fact an apron. The set also includes a train conductors hat, handkerchief, wooden whistle, plastic wrench, walkie talkie, pocket watch and paper train tickets. The bib-style apron covers the torso to the thigh at the front and back. The garment also features attached suspenders with a metal grip and a side opening with hook and loop closures and pockets below the waist.
Style 65042, Doctor’s Costume Set consists of a lab coat, scrub mask, plastic stethoscope, toy plastic medical instrument and paper “Patient Chart” with clipboard. The jacket is made of woven 65% polyester/35% cotton fabric. The garment has long sleeves, pointed shirt collar, two plastic see through pockets below the waist and a full front opening with a hook and loop left over right closure.
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 Chef’s jacket for Style 98185, smock for Style 98184, apron for Style 65055 and lab coat for Style 65042 imparts the essential character of the set.
The applicable subheading for Style 98185, Chef’s Costume Set will be 6211.33.0040, 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, shirts excluded from heading 6205.” The duty rate will be 16% ad valorem. The textile category designation is 640.
The applicable subheading for Styles 98184, Veterinarian Costume Set, and 65042, Doctor Costume Set 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 is 659.
The applicable subheading for the Style 65055, Train Conductor Costume Set will be 6211.42.0081, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Tack suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of cotton: Other." The rate of duty will be 8.1% ad valorem. The textile category designation is 359.
Style 65145, Cowboy Costume consists of a vest, chaps, hat, wristbands, toy map that mimics a trail map, handkerchief, plastic “Sheriff’s Badge” and plastic canteen with a removable woven polyester covering. The vest and chaps are made of woven 100% polyester fabric with a woven 65% polyester/35% cotton lining. The cowboy-style hat, wristbands and map are made of woven 100% polyester fabric. The handkerchief is made of woven 65% polyester/35% cotton fabric.
The Cowboy Costume, Style 65145 consists of two or more garments. Note 14 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 14, the articles that may be packaged with the garments must also be classified separately.
The applicable subheading for Style 65145, Cowboy vest will be 6211.43.0076, Harmonized Tariff Schedule of the United States (HTSUS), 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% ad valorem. The textile category designation is 659.
The applicable subheading for Style 65145, Cowboy chaps will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), 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% ad valorem. The textile category designation is 659.
The applicable subheading for Style 65145, Cowboy hat will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTSUS), 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. + 6.8 percent ad valorem. The textile category designation is 659.
The applicable subheading for Style 65145, Cowboy wristbands will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), 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% ad valorem. The textile category designation is 659.
The applicable subheading for Style 65145, make-believe trail map will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up articles, including dress patterns: Other: Other, Other.” The duty rate will be 7% ad valorem.
The applicable subheading for Style 65145, handkerchief will be 6213.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Handkerchiefs: Of other textile materials: Of man-made fibers.” The duty rate will be 10.8% ad valorem. The textile category designation is 630.
The applicable subheading for Style 65145, Sheriff’s badge 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.
The applicable subheading for Style 65145, canteen with textile cover will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), 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% ad valorem.
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. 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. Information can also be found at the FTC website www.ftc.gov (click on "Consumer Protection,” “Business Information,” “Clothing & Textiles,” “Threading Your Way Through the Labeling Requirements”).
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