The tariff classification of costume sets from China.

NY J82044 April 8, 2003 CLA-2-62:RR:NC:3:353 J82044 CATEGORY: Classification TARIFF NO.: 6204.53.3020; 6104.53.2020; 9505.90.6000; 6211.43.0091 Mr. Ron M. del Mundo Gymboree Corporation 700 Airport Boulevard Suite Number 200 Burlingame, CA 94010 RE: The tariff classification of costume sets from China. Dear Mr. Del Mundo: In your letter dated March 13, 2003, you requested a classification ruling. As requested samples will be returned to you. You have submitted four samples. You state that all samples are used for Dress Up Activities. The first sample style P1021031 is a Princess costume set. The costume features a girl’s 100% polyester woven skirt. The skirt features a thin elasticized waist with over-lock stitching, a knit mesh overlay and over-lock stitched ruffle on the bottom. Also included in the set is a conical princess hat of 100%polyester woven fabric with a knit veil. Style P1021039 is a tutu. The tutu features three layers of mesh tulle with a thin elasticized waist with a raw edge and a raw edged bottom. Style P1021029 is a pair of fairy wings that fasten on to the wearer by means of fabric covered elasticized straps. Style P1021037 is a children’s uni-sex cape. The 100% polyester woven cape has a well-made collar with a hook and loop tab closure and the sides of the cape feature finished, turned edges. You indicate that the style P1021031 is a “Dress Up” set and the other items are also used for “Dress Up Activities”. When the HTS was written, it removed textile costumes from classification within Chapter 95 by operation of Note 1 (e). Further, the remaining costumes (not of textile) were moved from the toy provision (where it had been in TSUSA) to the festive, carnival and other entertainment Heading (9505). At the same time, the following language was included in the Explanatory Notes for 9503.70: “Outfits” are two or more different articles put up in the same packing for retail sale without repacking, specific to a particular type of recreation, work, person or profession” Because of that history, Customs concluded that outfits of 9503.70 are for role-play. The necessary “tools of the trade” are all that is needed to create the activity, work, or profession the child is imitating. These “tools” are frequently toys such as weapons, wands, fake make-up, or high heels. However, they can be non-toy articles such as imitation jewelry, make-up, and other gown-up items. Outfits of 9503.70 can not contain wearing apparel GRI 3(b) is applicable for style P1021031 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 imparts the essential character of the set. The applicable subheading for style P1021031 will be 6204.53.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit- type jackets, blazers, dresses, skirts, . . . skirts and divided skirts: of synthetic fibers: other: other, girls’. The duty rate will be 16.1 percent ad valorem. The applicable subheading for style P1021039 will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit- type jackets, blazers, dresses, skirts, . . . knitted or crocheted: skirts and divided skirts, of synthetic fibers: other, girls’. The duty rate will be 16.1 percent ad valorem. The applicable subheading for style P1021029 will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof; other: other. The duty rate will be Free. The applicable subheading for style P1021037 will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits and swimwear and other garments: other garment’s women’s or girls’: of man-made fibers: other. The duty rate will be 16.1 percent ad valorem. Styles P1021031 and P1021039 fall within textile category designation 642. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. Style P1021037 falls within textile category designation 659. 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. Styles P1021031 and P1021039 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). 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