The tariff classification of children’s costumes from China.

NY L89401 January 11, 2006 CLA-2-62:RR:NC:N3:353 L89401 CATEGORY: Classification TARIFF NO.: 6117.80.9540, 6114.30.1020 Ms. Jackie Jean Schmit School Specialty, Inc. W6316 Design Dr. Greenville, WI 54942 RE: The tariff classification of children’s costumes from China. Dear Ms. Schmit: In your undated letter on behalf of Childcraft Education Corporation, you requested a classification ruling. The samples will be returned to you as requested. A Hey Diddle Diddle Nursey Rhyme Costume Collection, consisting of five Nursery Rhyme Costumes, was submitted with your request. Style S-2071, Dish and Spoon Costume consists of a pinny-style item made of knit 100% polyester fabric, with two shoulder straps and a hook and loop strip closure on each side. StyleS-2059, Dog Costume consists of a top and hat made of knit 100% polyester fabric and a hat with dog’s ears. The top has long sleeves, a tail and a full back opening with two hook and loop strip closures on each side. S-2064, Moon Costume consists of a pinny-style item made of knit 100% polyester fabric with two shoulder straps and a hook and loop strip closures on each side. Style S-2061, Cow Costume consists of a top and a hat made of knit 100% polyester fabric. The top has longs sleeves, a tail and a full back opening with two hook and loop strip closures. The hat has ears and horns. Style S-2070, Cat & Fiddle Costume consists of a top and hat with ears made of knit 100% polyester fabric. The top has long sleeves and a tail with a full back opening and two hook and loop strip closures. All five costumes have a woven fabric lining and are well made with finished edges, neckline, styling and embellishments. The individual pieces of the Dog, Cow and Cat & Fiddle Costumes are mutually complimentary and designed to be used together. The merchandise is a composite good, which is classified by application of GRI 3(b) according to the component that imparts the essential character. For these items, the garment imparts the essential character. The applicable subheading for the styles S-2071 Dish & Spoon and S-2064 Moon Costumes will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other made up clothing accessories, knitted or crocheted…Other accessories: Other: Other, Of man-made fibers: Other." The rate of duty will be 14.6% ad valorem. The textile category designation is 659. The applicable subheading for the styles S-2059 Dog, style 2061 Cow and S-2070 Cat & Fiddle Costumes will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Tops, Women’s or girls’." The general duty rate will be 28.2% ad valorem. The textile category designation is 639. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. 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