The tariff classification of a child’s costume from China.

NY M87332 November 22, 2006 CLA-2-353:RR:NC:N3:353 M87332 CATEGORY: Classification TARIFF NO.: 6211.33.0054 Ms. Maureen Ford Toys “R” Us, Inc. One Geoffrey Way Wayne, New Jersey 07470-2030 RE: The tariff classification of a child’s costume from China. Dear Ms. Ford: In your letter dated October 26, 2006, you requested a classification ruling. The submitted sample Item 69018, The Explorer Costume Set consists of a vest, hat, map, plastic canteen, binoculars, magnifying glass and compass, and flashlight. The sleeveless vest is made of woven 65% polyester/ 35% cotton fabric with a mesh lining. The garment features two breast pockets, two pockets at the bottom and a full front opening with a left over right hook and loop closures with decorative buttons. The well-made vest has a finished neckline, styling and embellishments. General Rule of Interpretation (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. Chapter 62, Note 8 states that "Garments of this chapter designed for left over right closure at the front shall be regarded as men’s or boys’ garments, and those designed for right over left closure at the front as women’s or girls’ garments.       The applicable subheading for Item 69018, The Explorer Costume Set will    be 6211.33.0054, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Track suits, ski-suits, and swimwear; other garments: “Other garments, men’s or boys’: Of man-made fibers, Vests: Other.” The duty rate will be 16 percent ad valorem. The textile category designation is 659. 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/. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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