The tariff classification of adult costume shirts from China.

N093336 March 5, 2010 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6205.30.2070, 6206.40.3030 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, Pennsylvania 17105 RE: The tariff classification of adult costume shirts from China. Dear Ms. Aldinger: In your letter dated January 29, 2010, you requested a tariff classification ruling. The samples will be returned to you. Item 9008632 “Full Shirt Costume” assortment consists of four shirts, representing a Sheriff, Police, Cowboy and Sailor shirts. The Sailor Costume also has a hat and tie. The shirts, hat and tie are made of woven 100 percent polyester fabric. The shirts are one size fits all. The Sheriff Shirt has short sleeves, epaulets at the shoulders, a pointed collar, two faux flap breast pockets and a full front opening with buttons and a hook and loop closure. The shirt has a left over right closure and a sheriff’s emblem on the sleeve and over the right breast pocket. The Police Costume Shirt has short sleeves, epaulets at the shoulders, a pointed collar, two faux flap breast pockets and a full front opening with buttons and a hook and loop closure. The shirt has a left over right closure and a police emblem over the right breast pocket. The Cowboy Costume Shirt is a western style shirt with long sleeves, a pointed collar, two faux flap breast pockets and a full front opening with buttons and a hook and loop closure. The shirt has a left over right closure and is trimmed with metallic piping on the cuff, at the back, front yoke, pockets and collar. The Sailor Shirt/blouse is pullover style with long sleeves, a large sailor collar, an opening for the head and no front or back opening. The costumes are well made with styling, finished neck and edges. Chapter 62, Note 8. 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. 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 shirt/blouse for the Sailor Costume imparts the essential character of the set. The applicable subheading for the Item 9008632, Sheriff, Police and Cowboy Costume Shirts will be 6205.30.2070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Men’s or boys’ shirts: Of man-made fibers: Other: Other, Other: Other: Men’s." The duty rate will be 29.1 cents per kg. + 25.9 percent ad valorem. The applicable subheading for the Sailor Costume Set will be 6206.40.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ blouses, shirts and other shirt-blouses: Of man-made fibers: Other: Other, Other: Women’s.” The duty rate will be 26.9 percent ad valorem. 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/. 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