The tariff classification of children’s costumes from China.

NY J80259 February 11, 2003 CLA-2-61:RR:NC:3:353 J80259 CATEGORY: Classification TARIFF NO.: 6114.30.3070, 6211.43.0091 Mr. Ron M. del Mundo Gymboree Corp. 700 Airport Blvd., Suite 200 Burlingame, CA 94010 RE: The tariff classification of children’s costumes from China. Dear Mr. del Mundo: In your letter dated January 22, 2003 you requested a classification ruling. The samples will be returned to you as requested. Three samples of costumes were submitted with your request. Style F2-635C is a cape and top hat costume set which is imported and packaged for sale at retail as a set. You state that Style F2-635C is made from woven fabric, however examination revealed that it is knit fabric. The black cape is made from warp knit polyester fabric. The cape has a well-made stand-up collar with a hook and loop closure and is raw around the edges. The accompanying top hat in the set, style F2-634B is made from felt polyester fabric. Style F2-685B is a woven 100% polyester fabric blue cape with a stand-up collar with a hook and loop closure and piping around the edge. You state that the veil, style FZ-620 is of woven fabric examination revealed that it is of knit fabric. Style FZ-620 is a knit 100% polyester fabric veil with shirring at the top with the accompanying elbow length gloves, style F2-621. 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 Black Cape, style F2-635C, imparts the essential character of the sets. The applicable subheading for the Black Cape Set, style F2-635C 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 category designation is 659. The applicable subheading for the Blue Cape Costume, style will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTS), which provides for “Track suits, …other garments: Other garments, women’s or girls’: Of man-made fibers, Other.” The duty rate will be 16.1% ad valorem. The textile category designation is 659. Your inquiry does not provide enough information for us to give a classification ruling on style FZ-620 and F2-621. Your request for a classification ruling should include a sample of the costume packaged for retail sale. Please direct any questions on this matter to NIS Alice Wong 646 733-3026. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. StyleF2-635C is 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). 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