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NY N009291




April 26, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.92.2061, 6204.62.4051, 6506.91.0060

Ms. Helena M. Cooper
Fun World/Pony Div.
9431 Dowdy Dr., Suite A
San Diego, CA 92126

RE: The tariff classification of a child’s costume from China and Taiwan.

Dear Ms. Cooper:

In your letter dated March 28, 2007, you requested a classification ruling. The sample will be returned to you as requested.

The submitted sample, Style 114852, Deluxe Firefighter- Child consists of a jacket, pants and hat. You state that the jacket and pants are made of knit fabric. Examination reveals that the jacket and pants are made of woven 100% cotton fabric and the firefighter hat is plastic material. The jacket has reflective tape on the sleeves and across the jacket, two flap pockets, pointed collar and a toggle closure that closes left over right. The cargo-style pants have elastic at the back of the waist and reflective tape at the bottom of the pants.

The costume is well made with a finished neckline, waist, edges and styling.

Chapter 62, Note 8 states that "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."

     The applicable subheading for Style 114852, Deluxe Firefighter - Child Costume jacket will be 6201.92.2061 Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Men’s or boys’...(including ski-jackets), windbreakers and similar articles...: Anoraks, windbreakers and similar articles: Of cotton: Other: Other, Other: Other: Boys’." The rate of duty will be 9.4 percent ad valorem. The textile category designation is 334.

   The applicable subheading for pants will be 6204.62.4051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s Trousers: Of cotton: Other: Other, Other: Girls’ trousers and breeches: Other: Other.” The duty rate will be 16.6 percent ad valorem. The rate of duty will be 16.6% ad valorem.   The textile category is 348.   

 The applicable subheading for the hat will be 6506.91.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other headgear, whether or not lined or trimmed: Other: Of rubber or plastics, Other." The rate of duty will be Free.

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/.

With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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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