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NY N015159




August 9, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.12.2060, 6203.42.2050, 6506.91.0060

Pat Beals
Teetot & Company, Inc.
207 W Crowther, Suite D
Placentia, CA 92870

RE: The tariff classification of a boy’s costume from China

Dear Ms. Beals:

In your letter received in this office on August 2, 2007, you requested a classification ruling. A sample of the item has been previously examined by this office.

Item # 71630 Fire Fighter Costume consists of a boy’s jacket, size 5, bib and brace overalls, and a helmet. The jacket and bib and brace overalls are constructed of woven cotton canvas fabric. The helmet is made of plastic. The jacket features rib knit cuffs, elbow patches, sewn on nylon stripes, a zipper with metal buckles and hemmed edges. The bib and brace overalls feature elastic suspenders, metal buckles, canvas pockets, knee patches and hemmed edges. Both garments are considered well made.

The Item # 71630 Fire Fighter Costume consists of two or more garments. Note 14 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 14, the articles that may be packaged with the garments must also be classified separately

You state that you believe the costume is 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 costume is well made.

The applicable subheading for the Item # 71630 jacket will be 6201.12.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s and boys’ overcoats, carcoats, capes, cloaks and similar coats: of cotton: other, other: other: boys’. The duty rate will be 9.4% ad valorem. The textile category designation is 334.

The applicable subheading for the Item # 71630 bib and brace overalls will be 6203.42.2050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ trousers, bib and brace overalls, breeches and shorts: of cotton: other: bib and brace overalls, other: boys’ sizes 2-7: other. The duty rate will be 10.3% ad valorem. The textile category designation is 237.

The applicable subheading for the Item # 71630 helmet 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 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/.

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.

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. Information can also be found at the FTC website www.ftc.gov (click on "Consumer Protection,” “Business Information,” “Clothing & Textiles,” “Threading Your Way Through the Labeling Requirements”).

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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