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NY M81812




April 14, 2006

CLA-2-62:RR:NC:N3:353 M81812

CATEGORY: CLASSIFICATION

TARIFF NO.: 6113.00.9084, 6206.30.3040, 6204.62.4020, 6505.90.2060 6307.90.9989, 6203.33.2020, 6211.43.0091

Mr. Mark Levine
Aeromax, Inc.
28W079 Industrial Ave.
Lake Barrington, IL 60010

RE: The tariff classification of children’s costumes from China.

Dear Mr. Levine:

In your letter dated March 23, 2006, you requested a tariff classification ruling. The samples will be returned to you as requested.

Four samples were submitted with your request.

Styles CB-23/46/68/810/1214, Junior Cowboy Costume Set consists of a vest, chaps, bandana and gloves. The vest is made of knit faux micro suede with a pleather backing. The garment has two patch pockets and a full front button closure that closes left over right.

Styles DRP-23/46/68/810/1214, Junior Dr. Scrubs Costume consists of a scrub top, pants, hat, shoe covers and mask made of woven 100% cotton fabric. The scrub has a V neckline and breast pocket. The pants have an elasticized waistband and a patch pocket at the back. The doctor’s hat has elastic at the back and the shoe covers have elastic around the opening. The mask has two strips of elastic at the back.

Styles AAP-23/46/68/810/1214, Junior Airline Pilot Costume Set consists of a jacket, pilots cap and tie made of woven 100% polyester fabric. The blazer style jacket has a collar two-flap pockets, breast pocket and a full front button opening that closes left over right.

The Junior Swat Costume consists of a faux body armor vest made of woven polyester fabric in sizes small and large. The garment has oversized armholes and is open on each side and it has a hook and loop closure on each side and at the shoulders.

All of the above costumes are well made with finished necklines, hems and embellishments.

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 vest to the Junior Cowboy Costume Set and the jacket, Junior Airline Pilot Set imparts the essential character of the set.

Legal Note 8, to Chapter 62 of the Harmonized Tariff Schedule of the United States (HTSUS), states that garments designed for left over right closure at the front shall be regarded as men's or boys' garments, unless the cut of the garment clearly indicates that it is designed for women or girls. In this case the vest, Junior Cowboy Costume Set and the jacket, Junior Airline Pilot Costume will be classified as boys’.

The Junior Dr. Scrubs Costume consists of two or more garments. Note 13 of Section XI, of the HTSUS, 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.

The applicable subheading for the Junior Cowboy Costume Set will be 6113.00.9084, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other, Other: Other: Men's or boys'." The duty rate will be 7.1% ad valorem. The textile category designation is 659.

The applicable subheading for the Junior Dr. Scrubs Costume scrub top will be 6206.30.3040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ blouses, shirts and shirt-blouses: Of cotton: Other: Other, Other: Women’s." The duty rate will be 15.4% ad valorem. The textile category designation is 341.

  The applicable subheading for the Junior Dr. Scrubs Costume scrub pants, will be 6204.62.4020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’trousersTrousersOf cotton: Other: Other: Other, Trousers and breeches: Women’s: Other." The duty rate will be 16.6% ad valorem. The textile category designation is 348.

The applicable subheading for the Junior Dr. Scrubs Costume doctor’s hat will be 6505.90.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for " Hats and other headgear, knitted or crochetedwhether or not lined or trimmed: Other: Of cotton, flax or both: Not knitted, Certified hand-loomed and folklore products; and headwear of cotton, Other." The duty rate will be 7.5% ad valorem. The textile category designation is 359.

The applicable subheading for the Junior Dr. Scrubs Costume shoe covers and face mask will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up articles...Other: Other, Other.” The rate of duty will be 7% ad valorem.

The applicable subheading for the Junior Airline Pilot Costume Set will be 6203.33.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): suit-type jackets and blazers: Of synthetic fibers: Other... Boys. The duty rate will be 27.3% ad valorem. The textile category designation is 633.

The applicable subheading for the Junior Swat Costume will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, women's or girls', Of man-made fibers, Other.” The rate of duty is 16% ad valorem. The textile category is 659.

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/.

Your inquiry does not provide enough information for us to give a classification ruling on the Junior Nurse Costume and Doctor Costume. Your request for a classification ruling should include a sample of the Junior Nurse Costume and a complete sample of the Junior Doctor Costume including style numbers for both costumes. We received only the lab coat for the latter costume. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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.

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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