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NY J84608




June 6, 2003

CLA-2-62:RR:NC:3:353 J84608

CATEGORY: CLASSIFICATION

TARIFF NO.: 6211.43.0010; 6211.43.0020

Ms. Jenny Davenport
Wal-Mart Stores, Inc.
Mail Stop #0410-L-32
601 North Walton
Bentonville, Arkansas 72716-0410

RE: The tariff classification of a costume from China.

Dear Ms. Davenport:

In your letter dated May 5, 2003, you requested a classification ruling. As requested, the sample will be returned to you.

Your submitted sample, style 95038 (small age 3-5), also imported in size medium (age 6-10) and style 95040 (large adult and teen sizes) is a well-made inflatable Rooster Costume constructed of an outer shell of woven 99% nylon and 1% plastic fabric. The coverall style costume features an attached hood that has a rooster beak, eyes and comb. The costume is secured around the neck, wrists and ankles by means of hook and loop closures. The costume also features a frontal opening with zipper closure and “rooster” feet that lie on top of the wearer’s shoes. The costume is inflated by means of a small battery operated fan housed within the costume. The battery pack is also attached inside the costume. The costume is packaged in a cardboard box. You also state this costume will come in various assortment for sizes small and medium, a chicken, alligator, elephant, dinosaur, pumpkin, cow, sumo and toucan. For the large sizes - baby, cow, muscleman, sumo, pumpkin and pig. This ruling is only for the rooster costume, as this office needs to examine samples of the other items before it can classify them.

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 coverall imparts the essential character of the set.

The applicable subheading for style 95040 will be 6211.43.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear; other garments: other garment’s, women’s or girls’: of man-made fibers, other: women’s. The duty rate will be 16.1 percent ad valorem.

The applicable subheading for style 95038 will be 6211.43.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear; other garments: other garment’s, women’s or girls’: of man-made fibers, other: girls’. The duty rate will be 16.1 percent ad valorem.

Style 95040 (adult) falls within textile category designation 659. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

Style 95038 (children’s) falls within textile category designation 237. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

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,

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