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NY N009734

May 8, 2007



TARIFF NO.: 6205.30.2080, 6211.33.0054

Ms. Amy Morgan
Costco Wholesale
999 Lake Drive
Issaquah, Washington 98027

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

Dear Ms. Morgan:

In your letter dated April 11, 2007, you requested a classification ruling. The samples will be returned to you as requested.

Four samples were submitted with your request.

Style 40450, Lucky Diamond Race Car Driver Costume Set consists of shirt/jacket, hat and flag. The shirt/jacket is made of woven 100% polyester fabric. The garment has long sleeves and a full front opening with snap closure and hook and loop closures that closes left over right.

Style 40030, Construction Worker Costume Set consists of a vest, plastic hard hat, tools and flag. The vest is made of woven polyester fabric with a full front opening and a hook and loop closure that closes left over right.

Style 40010, Police Officer Costume Set consists of a shirt, hat and toy walkie-talkie, whistle and pad. The short sleeve shirt has a full front opening, pointed collar, buttons down the front and hook and loop closures that close left over right.

The costumes are well made with finished necklines, hems and styling.

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 for the Race Car Driver, vest for the Construction and shirt for the Police Officer Costume Sets imparts the essential character of the set.

  The applicable subheading for Style 40450, Lucky Diamond Race Car Diver and Style 40010, Police Officer Costume Sets will be 6205.30.2080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Men’s or boys’ shirts: Of man-made fibers: Other: Other: Other: Other: Boys’: Other." The duty rate will be 29.1 cents/kg + 25.9% ad valorem. The textile category designation is 640.

     The applicable subheading for Style 40030, Construction Worker Costume Set will be 6211.33.0054 Harmonized tariff schedule of the United States (HTS), which provide for “Track suits and swimwear; other garments: Other garments, men’s or boys’: Of man-made fibers, Other: Vests: Other.” The rate of duty will be 16% ad valorem. The textile category 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/.

Your inquiry does not provide enough information for us to give a classification ruling on Style 40139/94, Ballerina Costume. Your request for a classification ruling should include the fiber content of the top woven center panel of the dress, top knit panels and bottom woven outer skirt. 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.

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. 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.


Robert B. Swierupski

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