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NY N020530




December 20, 2007

CLA-2-61:OT:RR:NC:N3:353

CATEGORY: CLASSIFICATION

TARIFF NO.: 6113.00.9065, 6211.43.0091, 6204.43.4040, 6201.93.3521 6204.62.4051, 6506.91.0060, 6211.33.0054, 6204.62.4021, 9505.90.6000, 6214.90.0010

Mr. James Easterday
Maersk Customs Services Inc.
1809 Baltimore Ave.
Kansas City, MO 64108

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

Dear Mr. Easterday:

In your letter dated November 30, 2007, on behalf of International Playthings, you requested a classification ruling. The samples which you submitted are being returned as requested.

Five samples were submitted with your request.

Style G02284 Astronaut Costume Set consists of a coverall and a faux helmet made of knit 100% polyester fabric coated with a silver-colored plastic. The fabric is a fabric of heading 5903. The coverall is fully lined with long sleeves, mandarin collar, and a full front flap hook and loop closure that closes left over right.

G02285 Doctor Costume Set consists of a lab coat, plastic stethoscope and textile mask made of woven 100% polyester fabric. The lab coat has long sleeves, a pointed collar, two patch pockets and a full front hook and loop closure that closes right over left.

Style G02286 Fairy Dress Costume Set consists of a dress, wings, faux ballet slippers and wand. The dress is made of woven 100% polyester fabric with an overlay of nylon fabric. The sleeveless dress has thin elasticized straps, shirring at the back and sides and an overskirt resembling petals.

General Rule of Interpretation (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 coverall for the Astronaut, lab coat for the Doctor and dress for the Fairy impart the essential character of the sets.

      Chapter 62, Note 8. 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. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.

You request classification under subheading 9505.90.6000 as a “festive article” because the items are not ordinary articles of apparel. This office agrees that the merchandise is not ordinary articles of apparel. However, 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); therefore, both the “flimsy, non-durable” and “not an ordinary article of apparel” criteria must be met for a costume to be classified as a “festive article.” 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. Although your costumes are not ordinary articles of apparel, they are not flimsy or non-durable but well made, as evidenced by their features such as styling, linings, pockets, sturdy waist and seams, finished neck and edges, and sewn-on embellishments.

         The applicable subheading for Style G02284, Astronaut Costume Set will be 6113.00.9065, 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, Overalls and Coveralls: 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 G02285 Doctor Costume Set will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Track suits and swimwear; other garments: Other garments women’s or girls’: Of man-made fibers, Other." The duty rate will be 16% ad valorem. The textile category is 659.

The applicable subheading for Style G02286 Fairy Dress Costume Set will be 6204.43.4040, Harmonized Tariff schedule of the United States (HTS), which provides for "Women’s or girls’dresses(other than swimwear): Dresses: Of synthetic fibers: Other: Other, Other: Girls’". The rate of duty will be 16% ad valorem. The textile category designation is 636.

Style G02287 Firefighter Costume consists of a jacket, pants and plastic helmet. The jacket and pants are made of woven 100% polyester fabric. The jacket has long sleeves and a full front hook and loop closure that closes left over right. The pants have an elasticized waistband.

Style G02288 Pirate Outfit Costume consists of a vest, pants eye patch and a bandana. The vest and eye patch with elastic band are made of woven 100% polyester fabric. The pants are made of woven 100% cotton fabric and the bandana is made of woven 65% cotton/35% polyester fabric. The vest is trimmed with piping and has a hook and loop left over right closure at the front. The short pants are tattered at the bottom and have an elasticized waistband. The tri-corner bandana is hemmed and has an over pattern of skull and cross bones as does the eye patch.

The Style G02287 Firefighter and Style G02288 Pirate Costumes consist 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.  The applicable subheading for Firefighter jacket will be 6201.93.3521, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ overcoats, carcoatsOf man-made fibers: Other: Other: Other: Other, Boys’." The duty rate will be 27.7% ad valorem. The textile category designation is 634.

 The applicable subheading for Firefighter 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 plastic Firefighter hat will be 6506.91.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other headgearOther: Of rubber or plastics, Other.” The rate of will be Free.

 The applicable subheading for the Pirate Costume vest will be 6211.33.0054, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, men’s or boys’: Of man-made fibers, Vests: Other.” The rate of duty will be 16% ad valorem. The textile category designation is 659.

      The applicable subheading for the pants will be 6204.62.4021, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of cotton: 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 eye patch will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” The duty rate will be Free.     

 The applicable subheading for the bandana will be 6214.90.0010, Harmonized Tariff Schedule of the united States (HTSUS), which provides for “Shawls, scarves, mufflers, mantillas, veils and the like: Of other textile materials, Of cotton.” The duty rate will be 11.3% ad valorem. The textile category designation is 359.

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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