CLA-2-62:RR:NC:WA:3:353 G88237
Mr. Kevin Egan
E. Besler & Company
115 Martin Lane
Elk Grove, IL 60007-1309
RE: The tariff classification of costume sets from Sri Lanka.
Dear Mr. Egan:
In your letter dated March 5, 2001, on behalf of Small Miracles Inc. div. Of Learning Curve Toys, you requested a classification ruling. Samples of the costume sets were submitted for examination and will be returned per your request.
The submitted sample sets consist of items 33321 Astronaut, 33322 Construction Worker, 33325 Bat Cape, 33316 Fire Fighter and Eloise Dress Up Robe (no item number provided). The unisex costume sets are packaged for retail sale on a hanger in a plastic garment bag.
The 33321 Astronaut set consists of an astronaut garment, hood, space claw tool and flag. The garment and hood are constructed of an outer shell of woven 100% polyester fabric. The sleeveless garment is hip length with a full front closure secured by hoop and loop fasteners, is lined and padded, and features fully turned and finished edges, a stand up collar and two clear plastic patch pockets. The hood is lined and padded and features a hook and loop fastener at the chin. The toy tool and flag are constructed of plastic.
The 33322 Construction Worker set consists of a safety vest, toy hammer, screwdriver and flag. The safety vest is constructed of woven 50% nylon/30% polyester/20% cotton fabric. It is sleeveless, fully lined, and features reflector strips, one clear plastic patch pocket and two tool holders. The toy hammer, screwdriver and flag are constructed of plastic.
The 33325 Bat Cape consists of a cape, hood and eye mask. The cape and hood are constructed of woven 100% polyester fabric. The cape features an elasticized neck with a hook and loop fastener. The hood features “bat ears” and a hook and loop fastener at the chin. Both the cape and hood are lined and have fully turned and finished edges. The eye mask is constructed of textile fabric.
The 33316 Fire Fighter consists of a fireman’s coat, hat, and toy fire extinguisher and hose. The garment and hat are constructed of woven 100% polyester fabric that is coated with a plastic material that completely obscures the underlying fabric. The garment features long sleeves, collar, a full front closure secured by plastic clips, a reflector strip and two clear plastic patch pockets. Both the garment and hat have fully turned and finished edges. The fire extinguisher is plastic and the fire hose is a combination of textile and fabric.
The Eloise Dress Up Robe, for which no item number was provided, consists of a robe and slippers. The robe is constructed of woven 100% polyester fabric. The robe has fully turned and finished edges and features feather trim at the neck and sleeves with a sewn on sash. The fully functional footwear has outer soles of rubber or plastic and uppers of textile material.
The 33321 Astronaut garment and hood, 33325 Bat Cape and hood, and 33316 Fire Fighter garment and hat, are mutually complimentary and designed to be used together. The garment and headwear is a composite good, which is classified by application of GRI 3(b) according to the component that imparts the essential character. For these items, the garment imparts the essential character.
The accessory items in the sets, the tools, flags, fire extinguisher, hose, eye mask and slippers are classified in accordance with that article from which the set derives its essential character. For these items, the garment imparts the essential character.
Heading 9505, HTSUSA, includes articles which are for “Festive, carnival, or other entertainment.” It must be noted, however, that Note 1(e), chapter 95, HTSUSA, does not cover “fancy dress, of textiles, of chapter 61 or 62.” In HRL 957318, Customs stated that it had agreed to classify as festive articles in subheading 9505.90.6000, costumes of a flimsy nature and construction, lacking in durability, and generally recognized as not being a normal article of apparel.
Regarding the garments, all have fully turned and finished edges, and some are lined. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability.
The applicable subheading for items 33321 and 33325 will be 6211.43.0091, 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 man-made fibers, Other.” The rate of duty will be 16.3% ad valorem. The textile category designation is 659.
The applicable subheading for item 33322 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 of clothing accessories, other than those of heading 6212: Accessories: Other: Other, Of man-made fibers.” The rate of duty will be 14.9% ad valorem. The textile category designation is 659.
The applicable subheading for item 33316 will be 6210.50.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other women's or girls' garments: Of man-made fibers: Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric.” The rate of duty will be 4.9% ad valorem.
The applicable subheading for the Eloise Dress Up Robe set will be 6208.92.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women's or girls' singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: Other: Of man-made fibers, Bathrobes, dressing gowns and similar articles: Girls'.” The rate of duty will be 16.3% ad valorem. The textile category designation is 650.
Based upon international textile trade agreements, for Sri Lanka, products of textile category designation 650 are subject to quota and the requirement of a visa; products of textile category designation 659 are not subject to quota, but are subject to the requirement of a visa; items classified under 6210.50.3000 are not subject to quota or the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
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 212-637-7084.
Sincerely,
Robert S. Swierupski
Director,
National Commodity
Specialist Division