The tariff classification of Child’s Veterinarian Costume from China. Replacement of Ruling Number N026333.

N028937 June 4, 2008 CLA-2-62:OT:RR:NC:3:353 CATEGORY: Classification TARIFF NO.: 6211.42.0056 Ms. Pat Beals Teetot & Company 207D West Crowther Placentia, CA 92870 RE: The tariff classification of Child’s Veterinarian Costume from China. Replacement of Ruling Number N026333. Dear Ms. Beals: This replaces Ruling Number N026333, dated May 15, 2008. You informed this office that you have redesigned the pants of Ruling Number N026333. This ruling reflects the classification changes due to that redesign. A complete ruling follows. Your submitted sample, item #81420 children’s Veterinarian Costume Set consists of a scrub shirt and pants, toy plastic, syringe, stethoscope, scissor-like clamp and auro scope. The costume also includes a flashlight, printed pet prescription cards, ball point pen and a plastic pocket holder that is constructed with an outer surface of sheeting of plastics. The scrub shirt and pants are made of woven cotton fabric. The well-made scrub shirt has short sleeves, V neckline, two patch pockets below the waist and a left breast pocket. The pants are flimsily made. The scrub shirt is well made with a finished neckline, waist, seams, hems, sewn on pockets and styling features. 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 scrub shirt imparts the essential character of the set.       The applicable subheading for the item #81420 Veterinarian Costume Set will be 6211.42.0056, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Track suits…other garments: Other garments, women’s or girls’: cotton, Blouses…excluded from heading 6206: other. The duty rate will be 8.1% ad valorem. The textile category designation is 341. 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries.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