The tariff classification of a Chef costume set from China.

NY K88128 August 2, 2004 CLA-2-62:RR:NC:3:353 K88128 CATEGORY: Classification TARIFF NO.: 6211.42.0081 Ms. Anne Ornstein Lillian Vernon Corporation One Theall Road Rye, NY 10580-1450 RE: The tariff classification of a Chef costume set from China. Dear Ms. Ornstein: In your letter dated July 23, 2004, you requested a classification ruling. As requested, the sample will be returned to you. Your submitted sample, style LV#028971, is a well-made children’s Chef costume set featuring a Bib Apron made of a 100% cotton woven fabric. The garment reaches to the thigh and features self-fabric capping around the outer edges of the garment forming the adjustable neck strap. The fabric capping extends around the bottom and sides of the garment and forms a back tie at the waist. The apron also has a pocket divided into 2 parts below the waist. The costume also has a 100% cotton woven chef’s hat. 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 apron imparts the essential character of the set. The applicable subheading for style LV#028971 will be 6211.42.0081, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear; other garments, women’s or girls’: of cotton, other. The duty rate will be 8.1 percent ad valorem. The apron falls within textile category designation 359. Based upon international textile trade agreements products of China 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 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