The tariff classification of costumes from China

NY L81100 December 29, 2004 CLA-2-61:RR:NC:3:353 L81100 CATEGORY: Classification TARIFF NO.: 6114.303060, 6114.30.3070, 6104.63.2028 Ms. Emily Huang Handerson Handicraft Mfg Co 11F/6, No.2, Jian-Ba Road, Chung-Ho Taipei, Taiwan RE: The tariff classification of costumes from China Dear Ms. Huang: In your letter dated November 22, 2004, on behalf of Kmart Co USA, you requested a classification ruling. The submitted samples consist of children’s costumes Style #’s B-1040-02 Dracula Robe, B-1041-03 Blue Wizard, B-1165-00 Vampire Suit and B-1168-00 Deluxe Warrior. Style # B-1040-02 Dracula Robe is a well made and constructed of knit polyester fabric. It features a padded stand-up collar, sewn-in cape, finished neck and edges, and full front left over right hook and loop strip closure. Style # B-1041-03 Blue Wizard is a well made robe constructed of knit polyester fabric. It features a padded collar, finished edges and sewn on embellishments. Style # B-1041-03 comes with a knit polyester fabric wizard hat. Style # B-1165-00 Vampire Suit is well made and consists of a cape and pants constructed of knit polyester fabric. The cape features a sewn-in dickey, finished neck, and finished edges. The pants feature a finished, turned waist. Style # B-1168-00 Deluxe Warrior is a well made toga-style garment constructed of knit polyester fabric. The garment features styling, a finished neck and finished edges. Style # B-1168-00 comes with knit polyester fabric arm guards. Regarding Style #s B-1041-03 Blue Wizard and B-1168-00 Deluxe Warrior, 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 garment imparts the essential character of the set. The B-1165-00 Vampire Suit consist(s) of two or more garments. Note 13 of Section XI, of the HTSUSA, requires that the textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. The applicable subheading for the Style # B-1040-02 Dracula Robe will be 6114.303060, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments knitted or crocheted: Of man-made fibers: Other, Other: Men’s or boys’. The duty rate will be 14.9% ad valorem. The textile category designation is 659. The applicable subheading for the Style #’s B-1041-03 Blue Wizard Set, B-1165-00 Vampire Suit Cape and B-1168-00 Deluxe Warrior Set will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’. The duty rate will be 14.9% ad valorem. The textile category designation is 659. The applicable subheading for the # B-1165-00 Vampire Suit Pants will be 6104.63.2028, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s and girls’…dresses, skirts…trousers…and shorts…Knitted or crocheted: Trousers…and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Girls’: Other: Other. The duty rate will be 28.2% ad valorem. The textile category designation is 648. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. Even though the Style # B-1041-03 Blue Wizard Hat and B-1168-00 Deluxe Warrior Arm Guards are included as a constituent part of the set for classification purposes, it still falls within textile category 659 and may be subject to textile quota and visa requirements, which are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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