The tariff classification of costumes from China.

NY J84940 June 11, 2003 CLA-2-62:RR:NC:3:353 J84940 CATEGORY: Classification TARIFF NO.: 6210.10.9040 Ms. Alice Liu Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of costumes from China. Dear Ms. Liu: In your letter dated May 16, 2003, you requested a classification ruling. As requested, the samples will be returned to you. Your submitted samples, style C79C0259 are well made costumes. You state that the costumes are constructed of woven polypropylene fabric; examination reveals that the costumes are constructed of non-woven polypropylene fabric. The costume comes in three assortments: a policeman which includes a jacket-like item, a helmet and handcuffs. A fireman which includes a jacket-like item, fireman’s hat and an axe. A soldier which includes a jacket-like item and soldier helmet. All items in the assortment are sets 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 garment imparts the essential character of the set. The applicable subheading for style C79C0259 will be 6210.10.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: of fabrics of heading 5602 or 5603: other: other: other, other. The duty rate will be 16.1 percent ad valorem. Style C79C0259 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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