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NY N011505




June 8, 2007

CLA-2-61:RR:NC:3:358

CATEGORY: CLASSIFICATION

TARIFF NO.: 6111.30.5070; 9503.00.0080

Mr. Kevin Martin
Global Transportation Services, Inc.
1930 6th Avenue South
Seattle, WA 98134

RE: The tariff classification of an infant’s jackets from China.

Dear Mr. Martin:

In your letter dated April 30, 2007, on behalf of Bunnies By The Bay, you requested a classification ruling. As requested the samples will be returned to you.

You have submitted four samples. Item #1, Littlebit’s Cuddle Coat is an infant’s jacket. The item is constructed of polyester knit pile fabric. The lined jacket features a hood with bunny ears, a full front opening with a tie closure at the neck, long sleeves, a pocket and a finished bottom. Inside the pocket is a carrot shaped rattle.

Item #2, Skipit’s Chaseball Jacket is an infant’s jacket. The item is constructed of polyester knit velour fabric. The lined jacket features a hood depicting a dog, a full front opening with a button closure at the neck, long sleeves, a pocket and a finished bottom. Inside the pocket is a ball shaped rattle.

Item #3 Emmit’s Quaker Jacket is an infant’s jacket. The item is constructed of polyester knit pile fabric. The lined jacket features a hood depicting a duck, a full front opening with a button closure at the neck, long sleeves, a pocket and a finished bottom. Inside the pocket is a stuffed fish toy.

Item #4 Tadpit’s Croak Coat is an infant’s jacket. The item is constructed of polyester knit velour fabric. The lined jacket features a hood depicting a frog, a full front opening with a button closure at the neck, long sleeves, a pocket and a finished bottom. Inside the pocket is a fly squeaker toy.

You state that you believe the garments are properly classified under heading 9505 as a “festive article.” Costumes are considered “fancy dress.” The Court of Appeals ruled on the classification of costumes in its decision in Rubie’s Costume Co. v. United States, slip op 02-1373 (Fed. Cir. Aug. 1, 2003). The decision stated that all flimsy, non-durable textile costumes that are not ordinary articles of apparel are classified under 9505.90.6000 (flimsy); all textile costumes that do not meet flimsy, non-durable standards (well made), or are ordinary articles of apparel are classified in chapters 61 or 62. Your garments are well made and ordinary articles of apparel.

The applicable subheading for the jackets, items 1,2,3 and 4 will be 6111.30.5070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of synthetic fibers: other, other. The duty rate will be 16 percent ad valorem.

The applicable subheading for the toys, items 1,2,3 and 4 will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tricyclesother, wheeled toys other: toysparts and accessories thereof: other. The duty rate 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/.

Infant’s synthetic fiber jackets fall within textile category 239. 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. The textile category number above applies to merchandise produced in non-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 Bruce Kirschner at 646-733-3048.

Sincerely,

Robert B. Swierupski
Director,

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