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NY N009159




April 18, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6211.32.0081, 6113.00.9086

Mr. Joseph R. Hoffacker
Barthco Int’l., Inc.
5101 S. Broad St.
Philadelphia, PA 19112-1404

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

Dear Mr. Hoffacker:

In your letter dated March 29, 2007, on behalf of K. B. Toys, you requested a classification ruling. The samples will be returned to you as requested.

Two samples with the sample style number 93140 were submitted with your request.

The John Cena Costume Set consists of a necklace plate, chain, visor, armband, knuckle guards and chaps, which you call short pants. The chaps are made of woven 100% cotton fabric. The garment resembles the front portion of pants with an elastic waist and an elastic band at the bottom of each leg with a hook and loop closure.

The Rey Mysterio Costume Set consists of a mask, pants and gloves. The chaps which you call pants are made of knit 100% polyester fabric coated on the outer surface with plastic material. The chaps have an elastic waist with a hook and loop closure and elastic bands with a hook and loop closure on each leg.

Both costume chaps are well made with finished waist, seams and finished edges.

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 chaps impart the essential character of the set.

 The applicable subheading for the Style 93140, John Cena will be 6211.32.0081, 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, Other.” The duty rate will be 8.1 percent ad valorem. The textile category designation is 359.

      The applicable subheading for the Style 93140, Rey Mysterio will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Other: Women’s or girls’." The general duty rate will be 7.1% ad valorem. The textile category designation is 659.

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,

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