The tariff classification of costume sets from China.

NY G88464 April 2, 2001 CLA-2-62:RR:NC:WA:3:353 G88464 CATEGORY: Classification TARIFF NO.: 6211.43.0091, 6206.40.3050 Ms. Barbara J. Clausen Tower Group International, Inc. 205 West Service Road Champlain, NY 12919 RE: The tariff classification of costume sets from China. Dear Ms. Clausen: In your letter dated March 13, 2001, on behalf of Battat, Inc., you requested a classification ruling. The submitted samples consist of Items #213133 Let’s Pretend Fire Fighter, #213134 Let’s Pretend Police Officer and #213152 Let’s Pretend Doctor. The children’s costume sets are packaged for retail sale in a plastic case containing fitted plastic inserts for the items in the set. Item #213133 Let’s Pretend Fire Fighter set consists of an upper body garment and accessory whistle, toy breathing equipment, 2- way radio, fire extinguisher and badge. The sleeveless garment is constructed of red and yellow woven 65% polyester/35% cotton fabric. The garment features a full rear hook and loop closure, oversize arm holes, badge, imitation buckles sewn on to the front of the garment, and finished collar, arm holes, bottom hem and closure. The accessories are made of plastic. Item #213134 Let’s Pretend Police Officer set consists of an upper body garment and accessory toy police tape, binoculars, badge, handcuffs, sunglasses, cell phone and ticket pad. The garment is constructed of blue woven 65% polyester/35% cotton fabric, and is made to appear to be a vest being worn over a shirt and tie. The garment features a full rear hook and loop closure, oversize overlock stitched armholes, patch pocket, sewn-on safety bandolier, badge and finished collar, bottom hem and closure. The accessories are made of plastic or paper. Item #213152 Let’s Pretend Doctor set consists of a shirt and accessory facemask, bandages and toy stethoscope, needle, scissors, forceps and other medical instruments. The shirt and facemask are constructed of green woven 65% polyester/35% cotton fabric. The shirt features cap sleeves, two patch chest pockets, full front right over left hook and loop closure, and finished and turned neck, sleeves and bottom hem and closure. The toy accessories are made of plastic. Heading 9505, HTSUSA, includes articles which are for “Festive, carnival, or other entertainment.” It must be noted, however, that Note 1(e), chapter 95, HTSUSA, does not cover “fancy dress, of textiles, of chapter 61 or 62.” In HRL 957318, Customs stated that it had agreed to classify as festive articles in subheading 9505.90.6000, costumes of a flimsy nature and construction, lacking in durability, and generally recognized as not being a normal article of apparel. The garments have finished and turned edges and are styled. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The accessory items in the set are classified in accordance with that article from which the set derives its essential character. For these items, the upper body garment or shirt imparts the essential character. The applicable subheading for Items #213133 and #213134 will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTS), which provides for “Track suits, ski-suits and swimwear; other garments: Other garments, women's or girls': Of man-made fibers, Other.” The rate of duty will be 16.3% ad valorem. The textile category designation is 659. The applicable subheading for Item #213152 will be 6206.40.3050, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women's or girls' blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other, Other: Girls': Other.” The rate of duty will be 27.4% ad valorem. The textile category designation is 641. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 212-637-7084. Sincerely, Robert S. Swierupski Director, National Commodity Specialist Division