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NY K87085




July 16, 2004

CLA-2-61:RR:NC:3:353 K87085

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.3060; 6114.30.3070; 6205.30.2080; 6211.43.0091; 6307.90.9889; 4202.92.3031

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 CD200 is a Child’s Dragon costume. The well-made robe like costume is made of 100% knit polyester fabric. The costume features a full frontal opening with left over right hook and loop closure, long hemmed sleeves, a lined hood with dragon scales at intervals down to the end of the attached stuffed tail and a hemmed curved bottom that is shorter in the front. The costume also has 100% polyester mitts that resemble dragon’s claws, an instruction sheet and hanger which is considered usual packing with the costume.

The individual pieces of the Child’s Dragon Costume Item CD200, the mittens, instruction sheet and the robe (garment), are mutually complimentary and designed to be used together. The merchandise is a composite good, which is classified by application of GRI 3(b) according to the component that imparts the essential character. For this item, the garment imparts the essential character.

Item CK202 is a Child’s Knight costume set. The well-made robe costume is made of 100% knit polyester fabric. The costume features a full frontal opening with three left over right hook and loop tab closures, long hemmed sleeves, large foam backed collar and a hemmed bottom. The costume also has 100% polyester padded hat that resembles a helmet, a soft polyester foam reinforced shield, an instruction sheet and hanger which is considered usual packing with the costume.

Item CW206 is a Child’s Wizard costume set. The well-made lined cape costume is made of 100% knit polyester fabric. The costume features a full frontal opening with two right over left hook and loop tab closures, large collar and a hemmed bottom. The costume also has 100% polyester wizard’s hat, 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 CK202 and CW206.

Item CN105 is a Child’s Nurse costume. The well-made costume is made of 100% polyester woven fabric. The costume features a full frontal opening with two left over right snap closures, V-neck, short sleeves, left chest patch pocket, a small embroided patch on the right chest that says “nurse” and a hemmed bottom. The costume also has a medical pouch, 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 stethoscope and blood pressure gauge 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 stethoscope and blood pressure gauge without a sample.

Item CDDV103 is a Child’s Doctor/Dentist/Vet costume set. The well-made doctors lab coat costume is made of 100% polyester woven fabric. The costume features a full frontal opening with two right over left button closures, collar, long sleeves, left chest patch pocket, a small embroidered patch over the pocket that says “doctor”, two patch pockets below the waist and a hemmed bottom. The costume also has a medical bag, 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 stethoscope, otoscope and needle 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 stethoscope, otoscope and needle without a sample.

The applicable subheading for Items CD200 Dragon costume and CK202 Knight costume will be 6114.30.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: of man-made fibers: other, other: men’s or boys’. The duty rate will be 14.9 percent ad valorem.

The applicable subheading for Item CW206 will be 6114.30.3070 Wizard costume, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: of man-made fibers: other, other: women’s or girls’. The duty rate will be 14.9 percent ad valorem.

The applicable subheading for Item CN105 Nurse 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 Item CN105 Nurse’s pouch will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles of textiles. The duty rate will be 7 percent ad valorem.

The applicable subheading for Item CDDV103 Doctors costume lab coat-like garment 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 duty rate will be 16 percent ad valorem.

The applicable subheading for Item CDDV103 Doctors carrying bag will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sport and similar bags, with an outer surface of manmade fiber textile materials. The duty rate will be 17.6 percent ad valorem.

Items CD200 Dragon costume, CK202 Knight robe, CW206 Wizard cape, and CDDV103 Doctors lab coat fall within textile category designation 659. Item CN105 shirt falls within textile category designation 640. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.

Even though CK202 Knight and CW206 Wizard 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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