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NY L85039




June 14, 2005

CLA-2-62:RR:NC:TA:353 L85039

CATEGORY: CLASSIFICATION

TARIFFNO. : 6205.30.2070,6204.63.3510,6211.43.0091,6505.90.6090,9505.90.6000 6217.10.9530

Ms. Bonnie Kerr- Gagnon
Pony Express Creations, Inc.
9350 Trade Pl., Ste. C
San Diego, CA 9212-66334

RE: The tariff classification of a costume from China, Hong Kong and Vietnam.

Dear Ms. Gagnon:

In your letter dated May 13, 2005 you requested a classification ruling.

The submitted sample, style 300694, Swedish Chef Costume consists of a shirt, pants, apron, hat w/hair, nose w/mustache, bow tie and chicken. The shirt, pants, apron, hat, nose and bow tie are composed of woven polyester fabric. The shirt has long sleeves, a shirt collar and a front closure that closes left over right. The pants have a tunneled elastic waistband and the bib style apron has a textile neck strap and ties. The hat is a chef style hat and the tie is a bow tie with an elastic band.

The Swedish Chef Costume is well made. The shirt has flimsy seams and closure with styling features and a finished neck, arms, bottom and closure edge. The apron is fully finished and the pants are finished at the waist and ankles.

The Swedish Chef Costume consists of two or more garments. Note 13 of Section XI, of the HTSUSA, 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 13, the articles that may be packaged with the garments must also be classified separately.

 Chapter 62, Note 8. Garments of this chapter designed for left over right closure at the front shall be regarded as men’s or boys’ garments, and those designed for right over left closure at the front as women’s or girls’ garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.

The applicable subheading for shirt will be 6205.30.2070, Harmonized Tariff Schedule of the United States (HTS), which provides for “Men’s or boys’ shirts: Of man-made fibers: Other: Other, Other: Other: Men’s.” The duty rate will be 29.1 cents/kg plus 25.9% ad valorem. The textile category designation is 640.

 The applicable subheading for the trousers will be 6204.63.3510, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women’s or girls’ trousersTrousersOf synthetic fibers: Other: Other: Other: Other: Other, Trousers and breeches: Women’s." The duty rate will be 28.6% ad valorem. The textile category designation is 648.

 The applicable subheading for the apron will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTS), which provides for "Track suitsother 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 the hat will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for "Hats and other headgear, knitted or crochetedOf man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid, Other: Other." The duty rate will be 20 cents/kg + 7% ad valorem. The textile category designation is 659.

The applicable subheading for the nose w/mustache will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” The rate of duty will be free.

Since the bow tie would not be worn with traditional wearing apparel, it is not a tie for the purpose of heading 6215.

The applicable subheading for the bow tie 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 14.6% ad valorem. The textile category designation is 659. 

We cannot classify the vinyl chicken without a sample. If it is to be included in the costume it must be classified separately.  

Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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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