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NY N013859




July 25, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6205.30.2080, 6204.63.3530, 6505.90.8090, 3926.20.9050 9208.90.0080

Ms. Irene Tsiavos
Fun World
80 Voice Rd.
Carle Place, NY 11514

RE: The tariff classification of a child’s costume from China, Taiwan, India and Vietnam.

Dear Ms. Tsiavos:

In your letter dated July 3, 2007, you requested a classification ruling. The samples will be returned to you.

The submitted sample, Style 1527, Policeman Costume consists of a shirt, pants, belt, hat and plastic whistle. The shirt, pants and hat are made of woven 95% polyester/5%rayon fabric. The long sleeve shirt has a pointed collar, two breast pockets and a full front button opening that closes left over right. The long pants have an elastic tunneled waistband and the police style hat has an elastic chin strap. The belt with holster is made of cellular plastic material with a plastic buckle.

The costume is well made with a finished neck and styling.

The Policeman Costume, Style 1527 consists of two or more garments. Note 14 of Section XI, of the HTSUS, requires that textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. If a set cannot exist by application of Note 14, the articles that may be packaged with the garments must also be classified separately.

 Chapter 62, Note 8 states that "Garments of this chapter designed for left over right closure at the front shall be regarded as men’s or boys’ garments, and those designed for right over left closure at the front as women’s or girls’ garments."

     The applicable subheading for the shirt 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’." The duty rate will be 29.1 cents/kg plus 25.9% ad valorem. The textile category designation is 640.

    The applicable subheading for the pants will be 6204.63.3530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ . . . trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Other: Trousers and breeches: Girls’: Other.” The rate of duty will be 28.6% ad valorem. The textile category designation is 648.

 The applicable subheading for the hat will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgearOf man-made fibers: Other: Not in part of braid, Other: Other: Other." The duty rate will be 18.7 cents/kg + 6.8% ad valorem. The textile category is 659.

   The applicable subheading for the belt will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories: Other: Other, Other.” The rate of duty will be 5% ad valorem.

 The applicable subheading for the plastic whistle will be 9208.90.0080, Harmonized Tariff Schedule of the United States (HTSUS, which provides for "Music boxes whistles, call horns and other mouth-blown sound signaling instruments: Other: Other." The rate of duty will be 5.3% ad valorem.

      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. 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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