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NY M87081

October 19, 2006

CLA-2-62:RR:NC:N3:353 M87081


TARIFF NO.: 6203.33.2020

Ms. Maureen Ford
One Geoffrey Way
Wayne, New Jersey 07470-2030

RE: The tariff classification of children’s costumes from China.

Dear Ms. Ford:

In your letter dated September 26, 2006, you requested a classification ruling. The samples will be returned to you as requested.

The submitted samples are style 69032, The Car Racer Costume Set and style 69018, The Explorer Costume Set.

Style 69032, The Car Racer Costume Set, consists of a jacket, hat, gloves and flag. The jacket is made of woven 100% nylon fabric. The well-made garment has long sleeves with a hook and loop closure at the wrists, stand-up collar and a full front left over right hook and loop closure.

General Rule of Interpretation (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 jacket imparts the essential character of the set.

 The applicable subheading for The Car Racer Costume Set, style 69032 will be 6203.33.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Men's or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): suit-type jackets and blazers: Of synthetic fibers: Other... Boys.” The duty rate will be 27.3% ad valorem. The textile category designation is 633.     

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With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries.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.

Your inquiry does not provide enough information for us to give a classification ruling on The Explorer Costume Set, style 69018. Your request for a classification ruling should include the fiber content of the jacket (that appears to be a vest), the fiber content you provided, 65% polyester/35% polyester, is obviously incorrect. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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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