The tariff classification of a costume set from China or Taiwan.

NY H89471 April 10, 2002 CLA-2-61:RR:NC:3:353 H89471 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Laura Denny CBT International, Inc. 110 West Ocean Blvd, Suite 728 Long Beach, CA 90802 RE: The tariff classification of a costume set from China or Taiwan. Dear Ms. Denny: In your letter dated March 13, 2002, on behalf of Imperial Toy Corporation, you requested a classification ruling. As requested, the sample will be returned to you. The submitted sample, Item # 3897 Petite Miss Fantasy Fashion Collection (Diva), consists of a pullover top, play microphone, “Diva” wristlet, sunglasses, and toy “Glamour” shoes in a retail box. The pullover top is constructed of knit man made fiber fabric with one-quarter inch plastic sequins spaced one-eighth inch apart. The item is sleeveless with a scoop neck and unfinished edges. When the HTS was written, it removed textile costumes from classification within Chapter 95 by operation of Note 1 (e). Further, the remaining costumes (not of textile) were moved from the toy provision (where it had been in TSUSA) to the festive, carnival and other entertainment Heading (9505). At the same time, the following language was included in the Explanatory Notes for 9503.70: “Outfits” are two or more different articles put up in the same packing for retail sale without repacking, specific to a particular type of recreation, work, person or profession” Because of that history, Customs concluded that outfits of 9503.70 are for role-play. The necessary “tools of the trade” are all that is needed to create the activity, work, or profession the child is imitating. These “tools” are frequently toys such as weapons, wands, fake make-up, or high heels. However, they can be non-toy articles such as imitation jewelry, make-up, and other gown-up items. Outfits of 9503.70 can not contain wearing apparel. 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 component which gives them their essential character.” In this case, the pullover top imparts the essential character of the set. The applicable subheading for the Item # 3897 Petite Miss Fantasy Fashion Collection (Diva) will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for “Sweaters, pullovers…and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other, Other: Other: Women's or girls’.” The duty rate will be 32.4% ad valorem. Item # 3897 pullover top falls within textile category designation 639. Based upon international textile trade agreements products of China and Taiwan are subject to quota and 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 merchandise is being classified in accordance with the Court of International Trade decision in Rubie’s Costume Company v. United States, No.99-06-00388, Slip Op.02-14, (CIT Feb.19, 2002). It will be exempt from export visa and quota requirements if exported prior to June 1, 2002, and entered for consumption or withdrawn from warehouse for consumption prior to August 1, 2002. See Federal Register, March 22, 2002 (Volume 67, Number 56, Pages 13318-13319). 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