The tariff classification of Costume from China or Mexico.

NY J86763 August 4, 2003 CLA-2-62:RR:NC:3:353 J86763 CATEGORY: Classification TARIFF NO.: 6211.43.0091 Ms. Audrey Nielsen C.H. Robinson International, Inc. 701 East Bay Street PCC Box 1305 Suite 509 North Charleston, SC 29403-5033 RE: The tariff classification of Costume from China or Mexico. Dear Ms. Nielsen: In your letter dated July 15, 2003, on behalf of Tupperware US Inc., you requested a classification ruling. As requested, the sample will be returned to you. The submitted sample, “Dress-Up Chef Apron and Hat” costume consists of children’s Bib Apron made of a 100% polyester woven fabric and a chef’s hat made of 100% polyester woven fabric. The apron (garment) reaches to the knees and features a neck strap, fabric ties and a hemmed bottom. The Chef’s hat has an adjustable hook and loop closure. You believe the merchandise should be classified under 9503,70.0000, HTS. 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. The individual pieces of the costume, the hat and the apron (garment), are mutually complimentary and designed to be used together. The merchandise is a composite good, which is classified by application of GRI 3(b) according to the component that imparts the essential character. For this item, the garment imparts the essential character. The applicable subheading for style “Dress-Up Chef Apron and Hat” costume will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear; other garments, women’s or girls’: of man-made fibers, other. The duty rate will be 16.1 percent ad valorem. The “Dress-Up Chef Apron and Hat” costume falls within textile category designation 659. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. Products of Mexico are not subject to quota or 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division