CBP Ruling L84366 — The tariff classification of child’s costume from China or Sri Lanka.

Tariff classification

Headings: 6210

GRI rules applied: GRI 3(b)

Product description

As requested, the sample will be returned to you. Your submitted sample is a Little Pretender Pilot Costume Set. The costume is a vest composed of woven 50% polyester and 50% nylon fabric coated on the outer surface with compact PVC plastic that completely obscures the underlying fabric. The well-made vest features a full frontal opening, two patch pockets and finished edges and is packaged in a PVC bag with a hanger and photo insert. The costume also has a woven man-made fabric pilot hat. 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 vest imparts the essential character of the set.

CBP rationale

The applicable subheading for the Little Pretender Pilot Costume Set will be 6210.50.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 and 5907: other women’s or girls’ garments: of man-made fibers: having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric.

Full text

NY L84366 May 9, 2005 CLA-2-62:RR:NC:3:353 L84366 CATEGORY: Classification TARIFF NO.: 6210.50.3000 Mr. Richard Wadiri Naito Design International Co. Ltd. 900 Livingstone Avenue North Brunswick, NJ 08902 RE: The tariff classification of child’s costume from China or Sri Lanka. Dear Mr. Wadiri: In your letter dated April 18, 2005, on behalf of Chenille Kraft Company, you requested a tariff classification ruling. As requested, the sample will be returned to you. Your submitted sample is a Little Pretender Pilot Costume Set. The costume is a vest composed of woven 50% polyester and 50% nylon fabric coated on the outer surface with compact PVC plastic that completely obscures the underlying fabric. The well-made vest features a full frontal opening, two patch pockets and finished edges and is packaged in a PVC bag with a hanger and photo insert. The costume also has a woven man-made fabric pilot hat. 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 vest imparts the essential character of the set. The applicable subheading for the Little Pretender Pilot Costume Set will be 6210.50.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 and 5907: other women’s or girls’ garments: of man-made fibers: having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric. The rate of duty will be 3.8 percent ad valorem. 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

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