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NY N014189

July 31, 2007



TARIFF NO.: 6201.93.3521, 6210.40.3000

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 July 13, 2007, you requested a classification ruling. The samples will be returned to you.

Two samples were submitted with your request. Style 98183, Police Officer Costume Set consists of a jacket, policeman’s hat, plastic whistle, plastic walkie talkie and plastic handcuffs. The jacket is made of 100% polyester fabric. The garment has long sleeves, pointed collar, two see through plastic pockets and a full front opening with left over right hook and loop closures and buttons.

Style 98183, Fireman Costume Set consists of a jacket, plastic walkie talkie, plastic fire extinguisher, plastic axe and inflatable hose. The jacket is made of woven man made fiber fabric coated with PVC on the outer surface that completely obscures the underlying fabric. The garment has long sleeves, pointed collar, two clear plastic pockets, and full front opening with a toggle closure that closes left over right.

The costumes are well made with styling, finished neck and 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 jackets impart the essential character of the sets.

Chapter 62, Note 8. 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. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.

      The applicable subheading for Police Officer Costume Set, Style 98183 will be 6201.93.3521, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ overcoats, carcoatsOf man-made fibers: Other: Other: Other: Other, Boys’.” The duty rate will be 27.7% ad valorem. The textile category designation is 634.

 The applicable subheading for the Fireman’s Costume Set will be 6210.40.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other men's or boys' garments: Of man-made fibers: Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric." The rate of duty will be 3.8% 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. Information can also be found at the FTC website www.ftc.gov (click on "Consumer Protection,” “Business Information,” “Clothing & Textiles,” “Threading Your Way Through the Labeling Requirements”). 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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