The tariff classification of children’s costumes from China.

NY J80258 February 11, 2003 CLA-2-61:RR:NC:3:353 J80258 CATEGORY: Classification TARIFF NO.: 6204.53.3020, 6114.30.3070, 6104.53.2020 Mr. Ron M. del Mundo Gymboree Corp. 700 Airport Blvd., Suite 94010 Burlingame, CA 94010 RE: The tariff classification of children’s costumes from China. Dear Mr. del Mundo: In your letter dated January 23, 2003 you requested a classification ruling. The samples will be returned to you as requested. Three costume sets were submitted with your request. Style F2-619B is a Princess skirt and style F2-617B is a princess hat. The skirt is made from woven 100% polyester fabric and with a thin elasticized waist. The accompanying hat is knit polyester fabric 15th century hennin style hat. Style F2-635B is a girls’ knit 100% polyester cape with a with a ruffle around the neck and bottom. The accompanying woven fabric pouch purse, style F2-625 is made of woven polyester fabric. Style FZ616B you state is made of woven fabric , however upon examination revealed that the Fairy Pink Skirt is made of knit polyester fabric with a handkerchief hem and a well-made elastic waistband. The wings that you state are part of the set were not submitted. All costume sets will be imported ready for retail sale. 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 skirt for the Princess Set, style F2619B imparts the essential character of the set; the silver cape, style F2-635B, imparts the essential character of the set and the Fairy Skirt, style FZ616B, imparts the essential; character of the set. The applicable subheading for the Princess Costume, styles F2-619B and F2-617B, will be 6204.53.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’…skirts…Skirts and divided skirts: Of synthetic fibers: Other: Other, Girls’.” The duty rate will be 16.1% ad valorem. The textile category designation is 642. The applicable subheading for the Cape and Purse Costume, styles F2-635B and F-625, will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’. The duty rate will be 15% ad valorem. The textile designation is 659. The applicable subheading for the Fairy Costume, style FZ616B will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’…Skirts and divided skirts: Of synthetic fibers: Other, Girls’.” The duty rate will be 16.1% ad valorem. The textile designation is 642. Styles F2-619 and F2-635 are being classified in accordance with the Court of International Trade decision in Rubie’s Costume Company v. United States, No.99-06-00388, Slip Op.02-14, (CIT Feb.19, 2002). The case has been appealed. The merchandise will be exempt from export visa and quota requirements until further notice. See Federal Register, June 25, 2002 (Volume 67, Number 122, Page 42760). Regarding style FZ616B 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