The tariff classification of inflatable costumes from China.

NY J85342 June 13, 2003 CLA-2-62:RR:NC:2:353 J85342 CATEGORY: Classification TARIFF NO.: 6211.43.0091 Ms. Cheryl Santos CVS Pharmacy One CVS Dr. Woonsocket, RI 02895 RE: The tariff classification of inflatable costumes from China. Dear Ms. Santos: In your letter dated June 3, 2003 you requested a classification ruling. The samples will be returned to you as requested. Three samples of adult size inflatable costumes were submitted with your request. Item 242425, the Sumo, Ballerina and Tourist Costumes consist of an inflatable suit, hat or headpiece and battery-operated fan. When the costume is inflated the character appears very large. The garments are made of woven nylon fabric. The Sumo Costume has an attached belt and a hat with chip strap. The Ballerina Costume Set has an attached tutu and a crown for the head and the Tourist Costume Set has a visor. All three costumes are elasticized at the ankles and wrists. 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 inflatable garment of the Sumo, Ballerina and Tourist Costume imparts the essential character of the set. You state that you believe the costume is properly classified under heading 9505 as a “festive article.” The suits are well made. Since the implementation of the HTS, Customs position has always been that well made knit, crocheted and other fabric costumes are properly classified as wearing apparel in Chapters 61 and 6, as “articles of fancy dress” they are precluded from classification under heading 9505 by Chapter 95 Note 1 (e). The applicable subheading for the Sumo, Ballerina and Tourist Costume Sets, style 242425 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. Style 242425 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