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NY N015155

August 9, 2007



TARIFF NO.: 6211.43.0076

Pat Beals
Teetot & Company, Inc.
207 W Crowther, Suite D
Placentia, CA 92870

RE: The tariff classification of a child’s costume from China

Dear Ms. Beals:

In your letter received in this office on August 2, 2007, you requested a classification ruling. A sample of the item has been previously examined by this office.

Item # 71650 S.W.A.T. Costume consists of a vest, shirt, pants, hat, whistle, sunglasses, and plastic imitation nightstick, dart gun, police badge, watch/ compass, cell phone/radio, handcuffs, binoculars, sunglasses and flashlight. The vest is constructed of knit polyester fabric and features some loose overlock stitching, but also features sewn-on trim and styling and is considered well-made. The shirt is constructed of knit polyester fabric and features primarily loose overlock stitching and is considered flimsy. The pants are constructed of woven polyester and cotton fabric and features primarily loose overlock stitching and are considered flimsy.

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 vest imparts the essential character of the set.

You state that you believe the costume is properly classified under heading 9505 as a “festive article.” Costumes are considered “fancy dress.” The Court of Appeals ruled on the classification of costumes in its decision in Rubie’s Costume Co. v. United States, slip op 02-1373 (Fed. Cir. Aug. 1, 2003). The decision stated that all flimsy, non-durable textile costumes that are not ordinary articles of apparel are classified under 9505.90.6000 (flimsy); all textile costumes that do not meet flimsy, non-durable standards (well made), or are ordinary articles of apparel are classified in chapters 61 or 62. Your costume is well made.

The applicable subheading for the Item # 71650 S.W.A.T. Costume will be 6211.43.0076, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, women’s or girls: of man-made fibers, vests, other. The duty rate will be 16% 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/.

Item # 71650 falls within textile category 659. 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.

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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