CLA-2-62:OT:RR:NC:N3:353
Mr. Troy Crago
Atico International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, Florida 33301
RE: The tariff classification of a child’s costume from China.
Dear Mr. Crago:
In your letter dated October 28, 2008, you requested a classification ruling. The samples which you submitted are being returned as requested.
Item A079BA00821 Pilot Costume Set consists of a jacket, pilot hat, tie and toy headphone. You state that the jacket is made of knit fabric; however examination reveals that the jacket is made of woven polyester fabric. The garment is a blazer-style jacket with long sleeves, lapels, two flap pockets and a full front opening with a two button closure that closes left over right, and finished 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 jacket imparts the essential character of the set.
The applicable subheading for the Style A079BA00821 will be 6203.33.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): suit-type jackets and blazers: Of synthetic fibers: Other... Boys. The duty rate will be 27.3% ad valorem. The textile category designation is 633.
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With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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