The tariff classification of children’s costumes from China.

N026866 May 27, 2008 CLA-2-62:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6206.40.3050; 6204.63.3530; 6211.33.0061; 6307.90.9889; 6505.90.8090; 6211.33.0061; 6211.32.0030; 6204.42.3060; 6104.43.2020 Mr. Sean Schipper Aeromax, Inc. 28W079 Industrial Avenue Lake Barrington, IL 60010 RE: The tariff classification of children’s costumes from China. Dear Mr. Schipper: In your letter dated April 22, 2008, you requested a classification ruling. As requested, the samples will be returned to you. You have submitted five samples. Style PHDG children’s Jr. Physician Costume that consists of a scrub shirt and pants, lab coat, face mask, shoe covers and surgical hat. The uni-sex scrub shirt and pants and boys’ lab coat are made of woven 65% polyester and 35% cotton fabric. The scrub shirt has short sleeves, and a V neckline. The pants have an enclosed elasticized waistband, two snap fly front and back pocket. The lab coat is a well-made doctor’s jacket and features a full frontal opening with a left over right three button closure and a chest pocket and two patch pockets. The doctor’s hat has elastic at the back and the shoe covers have elastic around the shoe openings. The mask has two strips of elastic at the back. All garments are well made with styling features, finished necks, sturdy waist, seams, and hemmed edges. The Jr. Physicians costume, style PHDG consists of two or more garments. Note 14 of Section XI, of the HTSUS, requires that textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. If a set cannot exist by application of Note 14, the articles that may be packaged with the garments must also be classified separately.       The applicable subheading for style PHDG scrub shirt will be 6206.40.3050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ blouses, shirts and other shirt-blouses: of man-made fibers: other, other: girls’ other. The duty rate will be 26.9% ad valorem. The textile designation is 641.  The applicable subheading for the style PHDG scrub pants will be 6204.63.3530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Other: Other, trousers and breeches: Girls’: Other." The duty rate will be 28.6% ad valorem. The textile category designation for China is 648. The applicable subheading for the style PHDG lab jacket will be 6211.33.0061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Track suits, ski-suits and swimwear: other garments: other garments men’s or boys: of man-made fibers, other.” The duty rate will be 16% ad valorem. The textile category designation for China is 659. The applicable subheading for the style PHDG face masks and shoe covers will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up articles, including dress patterns: Other: other: other, other.” The duty rate will be 7% ad valorem. The applicable subheading for the style PHDG surgical hat will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear, knitted or crocheted: or made up from lace, felt or other textile fabric, in the piece, whether or not lined or trimmed: hair-nets of any material, whether or not lined or trimmed: other: of man-made fibers: not in part of braid, other.” The duty rate will be 18.7 cents per kg. and 6.8 % ad valorem. The textile category designation for China is 659. Style LC, Jr. Dr. lab coat is a well-made boys’ doctor’s jacket constructed from 65% polyester and 35% cotton woven fabric. The garment features a full frontal opening with a left over right three button closure and a chest pocket and two patch pockets. Style EXP is a well-made Jr. Explorer boys’ costume Set is an one piece playsuit constructed from 100% cotton woven fabric. The garment features a left over right four button closure,, short sleeves and short pants . The set also includes a woven cotton explorer’s hat. Style NS is a well-made Jr. Nurse Costume Set is a dress constructed from 100% cotton woven fabric. The garment features a right over left six button closure.. The set also includes a woven cotton nurse hat. Style PCPNK is a well-made Jr. Princess Set and consists of a dress constructed of a knit polyester bodice and over skirt with a woven skirt lining. The essential character of the dress is imparted by the knit bodice. The set also includes a henin-style hat. All garments are well made with styling features, finished necks, sturdy waist, seams, and hemmed edges. 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 all the sets. The applicable subheading for the style LC will be 6211.33.0061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Track suits, ski-suits and swimwear: other garments: other garments men’s or boys: of man-made fibers, other.” The duty rate will be 16% ad valorem. The textile category designation for China is 659. The applicable subheading for the style EXP will be 6211.32.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Track suits, ski-suits and swimwear: other garments: other garments men’s or boys: of cotton, Washsuits, sunsuits, one-piece playsuits and similar apparel for boys.” The duty rate will be 8.1% ad valorem. The textile category designation for China is 237. The applicable subheading for style NS will be 6204.42.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . . : dresses: of cotton: other,other: girls’.” The duty rate will be 8.4 percent ad valorem. The textile category designation for China is 336. The applicable subheading for styles PCPNK will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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 textile category designation for China is 636. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. 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