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

NY I88572 December 23, 2002 CLA-2-62:RR:NC:3:353 I88572 CATEGORY: Classification TARIFF NO.: 6205.30.2080 Naito Design Intl. Co., Ltd. 900 Livingston Ave. North Brunswick, New Jersey 08902 RE: The tariff classification of a child’s costume from China. Dear : In your undated letter you requested a classification ruling. The submitted sample, Article #134 is a boys policeman’s costume composed of woven 100% nylon fabric shirt. The well made garment has short sleeves two plastic pockets, a pointed collar and a full front opening with hook and loop closures that closes left over right. Over the closures are three metal buttons. Also included in the pockets are plastic whistle, toy walkie talkie and a paper summons book. You also state that the costume has a hat made from woven 90% nylon and 10% PVC material, however it was not included with the costume therefore we cannot include it the ruling. 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 shirt imparts the essential character of the set. The applicable subheading for Article #134 policeman’s costume will be 6205.30.2080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Men’s or boys’ shirts: Of man-made fibers: Other: Other: Other: Other: Boys’: Other.” The duty rate will be 29.5 cents/kg + 26.2% ad valorem. The policeman’s costume falls within textile category designation 640. 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 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division