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NY N026333




May 15, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6211.42.0056, 6204.62.4051, 9503.00.0080; 8513.10.2000; 4909.00.4040; 9608.10.0000; 4202.32.2000

Ms. Pat Beals
Teetot & Company, Inc.
207D West Crowther
Placentia, CA 92870

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

Dear Ms. Beals:

In your letter dated April 2, 2008, you requested a classification ruling. As requested, the sample will be returned to you.

Your submitted sample, item #81420 children’s Veterinarian Costume consists of a scrub shirt and pants, toy plastic, syringe, stethoscope, scissor-like clamp and auro scope. The costume also includes a flashlight, printed pet prescription cards, ball point pen and a plastic pocket holder that is constructed with an outer surface of sheeting of plastics. The scrub shirt and pants are made of woven cotton fabric. The scrub shirt has short sleeves, V neckline, two patch pockets below the waist and a left breast pocket. The pants have an enclosed elasticized waistband.

The costume is well made with a finished neckline, waist, seams, hems, sewn on pockets and styling features.

The Veterinarian Costume, item #81420 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.

      The applicable subheading for the scrub shirt will be 6211.42.0056, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Track suitsother garments: Other garments, women’s or girls’: cotton, Blousesexcluded from heading 6206: other The duty rate will be 8.1% ad valorem. The textile designation is 341.

 The applicable subheading for the scrub pants will be 6204.62.4051, 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: Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other, Other: Other, girls’ trousers and breeches: Other: Other." The duty rate will be 16.6% ad valorem. The textile category designation for China is 348.

 The applicable subheading for toy plastic syringe, stethoscope, scissor-like clamps and auro scope, will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tricyclesother toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other. The rate of duty will be Free.

The applicable subheading for the flashlight will be 8513.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Portable electric lamps, designed to function by their own source of energy other than lighting equipment of heading 8512, parts thereof: Lamps: Flashlights. The rate of duty will be 12.5 percent ad valorem.

The applicable subheading for the printed cards, will be 4909.00.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Printed or illustrated postcards, printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings: Other, other. The rate of duty will be Free.

The applicable subheading for the ball point pen, will be 9608.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Ball point pens. The rate of duty will be 0.8 cents each and 5.4 percent ad valorem.

The applicable subheading for the plastic holder, will be 4202.32.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Articles normally carried in the pocket or handbag, with the outer surface of a sheeting of plastic, other. The rate of duty will be 20 percent ad valorem.

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. 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.

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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