The tariff classification of costumes from China and Sri Lanka

NY L85248 June 24, 2005 CLA-2-61:RR:NC:3:353 L85248 CATEGORY: Classification TARIFF NO.: 6104.43.2020; 6206.30.3060 Mr. Michael deJong Small Miracles Inc. 1034 ½ Lake Street Suite 204 Oak Park, IL 60301 RE: The tariff classification of costumes from China and Sri Lanka Dear Mr. deJong: In your letter dated May 19, 2005, you requested a classification ruling. You have submitted three samples. Style 40322 (size small), 40323 (size medium) and 40324 (size large) Fairy Flutter is a children’s costume set. The well-made costume consists of a dress with a knit 100% polyester fiber fabric bodice, a woven 100% polyester fiber fabric dress bottom and knit 100% nylon net overlays. The dress has styling features, a well-made neck and waist and finished armholes and bottom hem. The essential character of the dress is imparted by the knit bodice. The set also contains detachable fairy wings. Style 40330 (size small), 40331 (size medium) and 40332 (size large) Angel is a children’s costume set. The well-made costume consists of a knit dress with a 100% polyester fiber fabric bodice and 100% nylon mesh dress bottom. The dress has styling features, a well-made neck and waist and finished armholes. The set also contains a set of wings. Style 40280 Chef is a children’s costume set. The well-made costume consists of a chef’s coat made of woven 100% cotton fabric. The garment features three right over left hook and loop closures, styling features, finished neck and edges. The set also contains a woven 65% polyester and 35% cotton chef’s hat, a woven 65% polyester and 35% cotton handkerchief (bandana) and a toy plastic chef’s whisk and spoon. 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 garments impart the essential character of the sets. The applicable subheading for styles 40322, 40323 and 40324 Fairy Flutter and 40330, 40331 and 40332 Angel Costume Sets will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . . knitted or crocheted: dresses: of synthetic fibers: other, girls’. The duty rate will be 16 percent ad valorem. The applicable subheading for style 40280 Chef Costume Set will be 6206.30.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses, shirts and shirt-blouses: of cotton: other: other, other: girls’: other. The duty rate will be 15.4 percent ad valorem. Styles 40322, 40323 and 40324 Fairy Flutter Costume Set, 40330, 40331 and 40332 Angel Costume Set fall within textile category designation 636. Style 40280 Chef Costume Set falls within textile category designation 341. 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. 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