The tariff classification of unisex infant and toddler costume from China.

NY L87920 October 25, 2005 CLA-2-62:RR:NC:N3:353 L87920 CATEGORY: Classification TARIFF NO.: 6209.30.3020, 6211.43.0020 Ms. Wheijen Lee Clear Freight Inc. 880 Apollo St., Suite 101 Segundo, CA 90245 RE: The tariff classification of unisex infant and toddler costume from China. Dear Ms. Lee: In your letter dated September 27, 2005 on behalf of Doll & Gift Products, Inc., you requested a classification ruling. The sample will be returned to you as requested. The submitted sample, style 907 is Infant Monkey Costume Set consisting of a coverall, headpiece and booties. The coverall is composed of woven 65% polyester/35% cotton fabric with a knit polyester lining. The coverall has long sleeves, mock turtleneck collar, a snap back closure and fabric resembling a monkey’s tail. The hood style headpiece has monkey ears and the booties resemble feet. You also state that the identical item will be imported in toddler sizes. The costume is well made with finished neckline, seams and styling. 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 coverall imparts the essential character of the set. The applicable subheading for the Infant Monkey Costume Set, style 907 will be 6209.30.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Babies’ garments and clothing accessories, Of synthetic fibers, Other, Other, Imported as parts of sets.” The duty rate will be 16% ad valorem. The textile category designation is 239.  The applicable subheading for the Toddler Size Monkey Costume Set will be 6211.43.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for "Track suits…Other garments, women’s or girls’: Coveralls, jumpsuits and similar apparel: Other: Girls’." The duty rate will be 16% ad valorem. The textile category designation is 237. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, 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