CLA-2-61:RR:NC:N3:353
Ms. Leah C. Navidad
Disguise, Inc.
11906 Tech Center Court
Poway, CA 92064
RE: The tariff classification of a unisex child’s costume from China.
Dear Ms. Navidad:
In your letter dated March 27, 2007, you requested a classification ruling. The sample will be returned to you as requested.
The submitted sample, Style 2196, Fire Captain Blaze Costume Set consists of a coverall and hat. The jumpsuit is made of knit 100% polyester fabric coated on the outer surface with PVC plastic material. The coverall resembles a fireman’s uniform. The garment has long sleeves with padding, reflective tape and a back zipper closure.
The costume is well made with a finished neckline, hem 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 jumpsuit imparts the essential character of the set.
The applicable subheading for the Fire Captain Blaze Costume Set, Style 2196 will be 6113.00.9070 "Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907, Other, Overalls and coveralls: Other: Women's or girls'. The rate of duty will be 7% ad valorem. The textile category designation 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/.
with the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division