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NY K87062




July 16, 2004

CLA-2-62:RR:NC:3:353 K87062

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3521; 6205.30.2080; 6505.90.8090; 6211.33.0054 6202.13.4030

Ms. Joy Semenuk
Globe Express Services
1800 Associates Lane
Suite E
Charlotte, NC 28217

RE: The tariff classification of costumes from Taiwan.

Dear Ms. Semenuk:

In your letter dated June 11, 2004, on behalf of US Worldwide, you requested a tariff classification ruling. As requested, the samples will be returned to you.

You have submitted five samples. Item CFF104 is a Child’s Fire Fighter costume set. The well-made coat costume is made of 65% polyester and 35% cotton woven fabric. The costume features a full frontal opening with left over right hook and loop closures, long hemmed sleeves, a left chest pocket, two pockets below the waist, a right chest embroidered patch with the word “Fire Fighter” and reflective ribbon sewn on the arms, waist and bottom. The costume also has 100% nylon woven fire hat, a soft fabric oxygen tank, an instruction sheet and hanger which is considered usual packing with the costume.

Item CPO106 is a Child’s Police Officer costume. The well-made shirt costume is made of 65% polyester and 35% cotton woven fabric. The costume features a full frontal opening with two left over right hook and loop closures, collar, short sleeves, chest patch pockets, a small embroidered patch on the right chest that says “officer” and an embroidered badge on the left chest that says “police” and a hemmed bottom. The costume also has a 65% polyester and 35% cotton woven police hat, an instruction sheet and hanger which is considered usual packing with the costume. As per a telephone conversation with this office, you state that a play plush walkie-talkie will be imported separately from China and the items will be packaged together in this country. Therefore this item is not considered a set, packaged for retail sale in its imported condition. We cannot rule on the walkie talkie without a sample.

Item CCW102 is a Child’s Construction Worker costume. The well-made vest costume is made of 65% polyester and 35% cotton woven fabric. The costume features a full frontal opening with two left over right hook and loop tab closures, four assorted pockets, an embroidered patch on the back that says “construction” and a hemmed bottom. The costume also has 65% polyester and 35% cotton padded hat that resembles a helmet, an instruction sheet and hanger which is considered usual packing with the costume. As per a telephone conversation with this office, you state that a play plush hammer, screwdriver and ruler will be imported separately from China and the items will be packaged together in this country. Therefore this item is not considered a set, packaged for retail sale in its imported condition. We cannot rule on the plush hammer, screwdriver and ruler without a sample.

Item CAP100 is a Child’s Airline Pilot costume set. The well-made jacket costume is made of 65% polyester and 35% cotton woven fabric. The costume features a full frontal opening with right over left button closures, long hemmed sleeves, two pockets below the waist, a right chest embroidered patch with the word “Pilot”, a set of wings on the left chest and hemmed bottom. The costume also has a 65% polyester and 35% cotton woven pilot’s hat, an instruction sheet and hanger which is considered usual packing with the costume.

Item CPO107 is a Child’s Mail Carrier costume set. The well-made shirt costume is made of 45% polyester and 55% rayon woven fabric. The costume features a full frontal opening with two left over right hook and loop closures, collar, short sleeves, chest patch pockets, a small embroidered patch on the left chest that says “mail carrier” and a hemmed bottom. The costume also has a 65% polyester and 35% cotton woven mail carrier hat, a mail bag, an instruction sheet and hanger which is considered usual packing with the costume.

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 these cases, the garments impart the essential character of the sets for Items CFF104 Fire Fighter, CAP100 Airline Pilot and CPW107 Mail Carrier.

The applicable subheading for Item CFF104 Fire Fighter costume will be 6201.93.3521, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ overcoats, carcoats, . . : of man-made fibers: other: other: other: other, boys’. The duty rate will be 27.7 percent ad valorem.

The applicable subheading for Item CPO106 Police Officer shirt will be 6205.30.2080, Harmonized Tariff Schedule of the United States (HTS), which provides for Men’s or boys’ shirts: of man-made fibers, other: other, other: other: boys’ other. The duty rate will be 29.1 cents per kg. and 25.9 percent ad valorem.

The applicable subheading for CPO106 police officer hat and CCW102 construction worker helmet will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for hats and 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 . . .: other: of man-made fibers: other: not in part of braid, other: other: other. The duty rate will be 18.7 cents per kilogram plus 6.8 percent ad valorem.

The applicable subheading for Item CW102 Construction Worker vest will be 6211.33.0054, Harmonized Tariff Schedule of the United States (HTS), which provides for other track suits, ski-suits and swimwear; other garments: other garments, men’s or boys’: of man-made fibers, vests: other. The duty rate will be 16 percent ad valorem.

The applicable subheading for Item CAP100 Airline Pilot Costume will be 6202.13.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ overcoats, carcoats, . . : of man-made fibers: other: other: other: girls’. The duty rate will be 27.7 percent ad valorem.

The applicable subheading for Item CPW107 Mail Carrier Costume will be 6205.30.2080, Harmonized Tariff Schedule of the United States (HTS), which provides for Men’s or boys’ shirts: of man-made fibers, other: other, other: other: boys’ other. The duty rate will be 29.1 cents per kg. and 25.9 percent ad valorem.

Item CFF104 Fire Fighter garment falls within textile category designation 634. Items CPO106 Police Officer shirt and CPW107 Mail Carrier shirt fall within textile category designation 640. Items CPO106 Police Officer hat and CCW102 Construction Worker hat fall within textile category designation 659. Item CCW102 Construction Worker vest falls within textile category designation 659. Item CAP100 Airline Pilot jacket garment falls within textile category designation 635. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.

Even though CFF104 Fire Fighter, CAP100 Airline Pilot and CPW107 Mail Carrier hats are included as a constituent part of the set for classification purposes, they still fall within textile category 659 and products originating in Taiwan are subject to visa and quota requirements which must still be met.

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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,

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