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NY J82045

March 27, 2003

CLA-2-61:RR:NC:3:353 J882045


TARIFF NO.: 6110.30.3030, 6114.30.3070

Mr. Ron M. del Mundo
700 Airport Blvd., Suite Number 200
Burlingame, CA 94010

RE: The tariff classification of costumes from China.

Dear Mr. del Mundo:

In your letter dated March 13, 2003 you requested a classification ruling. The samples will be returned to you as requested.

Two samples of children’s costumes were submitted with your request. Style Sku #P1021034 is a Cowboy Costume Set consisting of a vest, hat and scarf. The vest is made of warp knit 100% polyester fabric. The triangular scarf is made of woven polyester/11% cotton fabric and the hat is made of felt 100% polyester fabric. The well-made vest has finished edges and fringe at the bottom and a full front hook and loop tab closure that closes left over right. The hat has approximately a 3” brim.

Style Sku #P1021030 is a costume cape made of knit 100% nylon fabric with a ruffle at the neck and around the edge. The neck has a thin elastic and all edges on the cape are raw edges.

Reference is made to the items being for “Dress Up” activities . When the HTS was written, it removed textile costumes from classification within Chapter 95 by operation of Note 1 (e). Further, the remaining costumes (not of textile) were moved from the toy provision (where it had been in TSUSA) to the festive, carnival and other entertainment Heading (9505). At the same time, the following language was included in the Explanatory Notes for 9503.70:

“Outfits” are two or more different articles put up in the same packing for retail sale without repacking, specific to a particular type of recreation, work, person or profession”

Because of that history, Customs concluded that outfits of 9503.70 are for role-play. The necessary “tools of the trade” are all that is needed to create the activity, work, or profession the child is imitating. These “tools” are frequently toys such as weapons, wands, fake make-up, or high heels. However, they can be non-toy articles such as imitation jewelry, make-up, and other gown-up items. Outfits of 9503.70 can not contain wearing apparel.

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 vest imparts the essential character of the Cowboy Set.

The applicable subheading for the Cowboy Costume Set, Sku #P1021034 will be 6110.30.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Sweaters(vests)knitted or crocheted: Of man-made fibers: Other: Other: Other, Vests, other than sweater vests: Men’s or boys’.” The duty rate will be 32.2% ad valorem. The textile category designation is 659.

The applicable subheading for the costume cape, Sku #P1021030 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 15% ad valorem. The textile category designation is 659.

Based on international textile trade agreements products of China are subject to quota and the requirement of a visa. Even though the hat is included as a constituent part of the Cowboy Set, Sku #P1021034 for classification purposes, it still falls within textile category 659, and products originating in China are subject to visa and quota requirements which must still be met.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance which is available for inspection at your local Customs office.

The Costume Cape, Sku #P1021030 is being classified in accordance with the Court of International Trade decision in Rubie’s Costume Company v. United States, No.99-06-00388, Slip Op.02-14, (CIT Feb.19, 2002). The case has been appealed. The merchandise will be exempt from export visa and quota requirements until further notice. See Federal Register, June 25, 2002 (Volume 67, Number 122, Page 42760).

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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