The tariff classification of costume sets from Sri Lanka.

NY G88236 March 28, 2001 CLA-2-62:RR:NC:WA:3:353 G88236 CATEGORY: Classification TARIFF NO.: 6211.43.0091, 6206.40.3050, 6211.43.0076, 6211.42.0081 Mr. Kevin Egan E. Besler & Company 115 Martin Lane Elk Grove, IL 60007-1309 RE: The tariff classification of costume sets from Sri Lanka. Dear Mr. Egan: In your letter dated March 5, 2001 you requested a classification ruling. Samples of the costume sets were submitted for examination and will be returned per your request. The submitted sample sets consist of items 33317 Veterinarian, 33318 Police Officer, 33319 Dinosaur Digger, 33320 Chef and 33459 Li’l Engineer. The unisex costume sets are packaged for retail sale on a hanger in a plastic garment bag. The 33317 Veterinarian set consists of a lab coat, surgeons mask, dog, and toy stethoscope and needle. The lab coat and mask are constructed of woven 70% polyester/30% cotton fabric. The garment reaches mid-thigh with a full front closure secured by hoop and loop fasteners. It features a collar, oversized decorative buttons, two clear plastic patch pockets, and fully turned and finished edges. The textile fabric toy dog is stuffed. The stethoscope and needle are constructed of plastic. The 33318 Police Officer set consists of a police officer shirt and hat, toy police radio, whistle and ticket booklet. The short sleeve shirt and hat are constructed of woven 100% nylon fabric. The shirt features a collar, epaulets, police emblem, full front closure secured by hook and loop fasteners, decorative buttons, two clear plastic patch pockets, and fully turned and finished edges. The hat resembles a police officer’s hat. The toy police radio and whistle are constructed of plastic. The ticket booklet is constructed of paper. The 33319 Dinosaur Digger set consists of an explorer vest, hat, bandana (handkerchief), magnifying glass, fossil brush and explorer eyeglasses (goggles). The vest and hat are constructed of woven 80% polyester/20% cotton fabric. The sleeveless vest features full front closure secured by buttons, one textile and one clear plastic patch pocket, and fully turned and finished edges. The hat is bucket-style. The bandana (handkerchief) is made of woven 100% cotton fabric and measures approximately 13x13 inches. The explorer eyeglasses (goggles) are of textile fabric with plastic lenses. The 33320 Chef set consists of an apron, hat, recipe cards, and toy kitchen utensils, rolling pin and cookie cutters. The apron and chef hat are constructed of woven 100% cotton fabric. The bib apron extends to the knees and features neck and waist ties, a fabric patch pocket at chest level and two clear plastic patch pockets below the waist, and fully turned and finished edges. The hat is chef-style. The toy kitchen utensils, rolling pin and cookie cutters are constructed of plastic. The 33459 Li’l Engineer set consists of a garment, hat, bandana (handkerchief), train whistle, toy stopwatch, checklist and tickets. The sleeveless smock-style garment and hat are constructed of woven 65% polyester/35% cotton fabric. The garment covers the hips, and features epaulets, full front closure secured by hook and loop fasteners, a fabric patch pocket, and fully turned and finished edges. The hat is engineer-style. The bandana (handkerchief) is made of woven 100% cotton fabric and measures approximately 12x12 inches. The toy stopwatch is constructed of plastic and the checklist and tickets are cardboard. The 33318 Police Officer, 33319 Dinosaur Digger, 33320 Chef and 33459 Li’l Engineer garment and hat are mutually complimentary and designed to be used together. The garment and headwear 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 accessory items in the sets, the mask, stuffed dog, toy stethoscope and needle, toy police radio, whistle and ticket booklet, bandana (handkerchief), magnifying glass, fossil brush, explorer eyeglasses (goggles), recipe cards, toy kitchen utensils, rolling pin and cookie cutters, train whistle, toy stopwatch, checklist and tickets are classified in accordance with that article from which the set derives its essential character. For these items, the garment imparts the essential character. Heading 9505, HTSUSA, includes articles which are for “Festive, carnival, or other entertainment.” It must be noted, however, that Note 1(e), chapter 95, HTSUSA, does not cover “fancy dress, of textiles, of chapter 61 or 62.” In HRL 957318, Customs stated that it had agreed to classify as festive articles in subheading 9505.90.6000, costumes of a flimsy nature and construction, lacking in durability, and generally recognized as not being a normal article of apparel. The garments are styled and have fully turned and finished edges. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The applicable subheading for items 33317 and 33459 will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTS), which provides for “Track suits, ski-suits and swimwear; other garments: Other garments, women's or girls': Of man-made fibers, Other.” The rate of duty will be 16.3% ad valorem. The textile category designation is 659. The applicable subheading for item 33318 will be 6206.40.3050, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women's or girls' blouses, shirts and shirt-blouses: Of man-made fibers: Other, Other: Girls': Other.” The rate of duty will be 27.4% ad valorem. The textile category designation is 641. The applicable subheading for item 33319 will be 6211.43.0076, Harmonized Tariff Schedule of the United States (HTS), which provides for “Track suits, ski-suits and swimwear; other garments: Other garments, women's or girls': Of man-made fibers, Vests: Other.” The rate of duty will be 16.3% ad valorem. The textile category designation is 659. The applicable subheading for item 33320 will be 6211.42.0081, Harmonized Tariff Schedule of the United States (HTS), which provides for “Track suits, ski-suits and swimwear; other garments: Other garments, women's or girls': Of cotton, Other.” The rate of duty will be 8.2% ad valorem. The textile category designation is 359. Based upon international textile trade agreements, for Sri Lanka, products of textile category designation 641 are subject to quota and the requirement of a visa; products of textile category designations 659 and 359 are not subject to quota, but are subject to the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 212-637-7084. Sincerely, Robert S. Swierupski Director, National Commodity Specialist Division