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NY L89904





February 6, 2006

CLA-2-62:RR:NC:3:353 L89904

CATEGORY: CLASSIFICATION

TARIFF NO.: 6217.10.9530; 6211.32.0070; 6211.33.0061; 6211.43.0091

Mr. Armando Rivas
One Geoffrey Way
Wayne, NJ 07470-2030

RE: The tariff classification of costume sets from China.

Dear Mr. Rivas:

In your letter dated January 18, 2006, you requested a classification ruling. As requested, the samples will be returned to you.

You have submitted four samples. Style 69021 Construction Work Dress Up is a child’s costume set. The costume is a safety vest constructed of 100% polyester woven fabric. The well-made vest features capping around the V-neck, oversized armholes and bottom of the vest. The vest has a full frontal opening with a hook and loop closure, reflective tape sewn on the back and front of the item and clear front patch pockets. The costume is packaged in a PVC bag with a hanger and insert. The costume set also includes a soft fabric hard hat of 100% polyester woven fabric, a woven polyester fabric tool belt and plastic tool set including a drill, drill bits, screwdriver, pliers and wrench.

Style 69019 Military Dress Up is a child’s costume set. The costume is a military vest constructed of 100% cotton woven fabric. The well-made vest features self-capping around the V-neck, armholes and bottom of the vest. The vest has a full frontal opening with a left over right hook and loop closure and front pockets. The costume is packaged in a PVC bag with a hanger and insert. The costume set also includes a 100% cotton woven fabric hat, a cotton and plastic toy map holder, toy compass, canteen binoculars and walkie-talkie.

Style 69032 Car Racer Dress Up is a child’s costume set. The costume is a long sleeve car-racer shirt-jacket type garment is constructed of 100% nylon woven fabric. The well-made garment features a full frontal opening with left over right closure with hook and loop closures, finished edges and hook and loop closures on the cuffs. The costume is packaged in a PVC bag with a hanger and insert. The costume set also includes a 100% nylon woven fabric soft helmet, nylon cap, nylon woven fabric gloves, toy flags, plastic trophy and paper map.

Style 69023 Nurse Dress Up Set is a child’s costume set. The costume is a short sleeve nurse’s smock jacket constructed of 90% polyester and 10% cotton woven fabric. The well-made garment features a full frontal opening with hook and loop closures, patch pockets, embroidery and finished edges. The costume is packaged in a PVC bag with a hanger and insert. The costume set also includes a 100% cotton woven fabric nurse’s cap, toy plastic thermometer, syringe, scissors, hammer, specimen dish, watch and blood donation bag.

Although you refer to the items as “dress up sets” they contain a costume garment. When the Harmonized Tariff Schedule (HTS) was written, it removed textile costumes from classification within Chapter 95 by operation of Note 1 (e). Further, the remaining costumes (not of textile) were moved from the toy provision (where it had been in the previous tariff) to the festive, carnival and other entertainment Heading (9505). At the same time, the following language was included in the Explanatory Notes for HTS subheading 9503.70:

“‘Outfits’ are two or more different articles put up in the same packing for retail sale without repacking, specific to a particular type of recreation, work, person or profession.”

Because of that history, Customs concluded that outfits of HTS 9503.70 are for role-play. The necessary “tools of the trade” are all that is needed to create the activity, work, or profession the child is imitating. These “tools” are frequently toys such as weapons, wands, fake make-up, or high heels. However, they can be non-toy articles such as imitation jewelry, make-up, and other gown-up items. Outfits of HTS 9503.70 cannot contain wearing apparel.

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 garments impart the essential character of the sets.

The applicable subheading for style 69021 will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), 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 duty rate will be14.6 percent ad valorem.

The applicable subheading for style 69019 will be 6211.32.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear; other garments: other garments, men’s or boys’: of cotton, vests. The duty rate will be 8.1 percent ad valorem.

The applicable subheading for style 69032 will be 6211.33.0061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear; other garments: other garments, men’s or boys’: Of man-made fibers, other. The duty rate will be16 percent ad valorem.

The applicable subheading for style 69023 will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), 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 be16 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Styles 69021, 69032 and 69023 fall within textile category designation 659. Style 69019 falls within textile category designation 359. 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.

Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item.

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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