CLA-2-62:RR:NC:N3:353 L82562
Mr. Richard Wadiri
Naito Design Intl. Co. Ltd.
900 Livingston Ave.
North Brunswick, New Jersey 08902
RE: The tariff classification of a child’s costume from China or Sri Lanka.
Dear Mr. Wadiri:
In your letter dated January 18, 2005 you requested a tariff classification ruling. The sample will be returned to you as requested.
The submitted sample, item 2302, Little Pretender Hairdresser Costume Set consists of a jacket, and plastic hairbrush, hairdryer and hair clips in a poly bag on a hanger. The jacket is composed of woven 50% polyester/50% nylon fabric coated on the outer surface with compact PVC plastic material that completely obscures the underlying fabric. The jacket has two pockets below the waist, a full front opening with a left over right closure and hook and loop fasteners.
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.
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 imparts the essential character of the set.
The applicable subheading for the Little Pretender Hairdresser Costume Set, item 2302 will be 6210.40.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 and 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 duty rate will be 3.8% ad valorem
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,
National Commodity
Specialist Division