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NY H88796

March 21, 2002

CLA-2-62:RR:NC:3:353 H88796


TARIFF NO.: 6210.10.9040

Ms. Shirley Price
Funrise Toy Corp.
6115 Variel Ave.
Woodland Hills, CA 91367-3727

RE: The tariff classification of costumes from Hong Kong.

Dear Ms. Price:

In your letter dated February 19, 2002 you requested a classification ruling.

Two samples of unisex costumes were submitted with your request.

Style 90282 Fire Fighter Costume coat designed with a full front opening with a flap and hook and loop closure. The garment has a pointed collar and two flap patch pockets below the waist with a hook and loop closure. There are two loops on each side of the garment for tools and reflective tape at the bottom and along the flap opening. Also with the coat is a fireman’s plastic helmet.

Style 90279 Policeman Costume coat is designed with a full front opening with a flap and a hook and loop closure. The garment has a pointed collar and two flap pockets with hook and loop closures. There are two loops on the left side for tools, and reflective tape on the flap opening and the bottom of the sleeves.

Both costumes are constructed from 100% polypropylene non-woven textile material.

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 component which gives them their essential character.” In this case, coat imparts the essential character of the set for style 90282 Fire Fighter Costume.

The applicable subheading for styles 90282 and 90279 will be 6210.10.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made-up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Of fabrics of heading 5602 or 5603: Other: Other: Other, Other.” The duty rate will be 16.2% ad valorem.

Styles 90282 and 90279 fall within textile category designation 659. Based upon international textile trade agreements products of Hong Kong 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 U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.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.


Robert B. Swierupski

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