The tariff classification of children’s costumes from China.

NY L89400 January 17, 2006 CLA-2-61:RR:NC:N3:353 L89400 CATEGORY: Classification TARIFF NO.: 6114.30.1020, 6117.80.9540 Ms. Jackie Jean Schmidt School Specialty, Inc. W6316 Design Dr. Greenville, WI 54942 RE: The tariff classification of children’s costumes from China. Dear Ms. Schmit: In your letter undated letter, on behalf of Childcraft Education Corporation, you requested a classification ruling. The samples will be returned as requested. Five Nursery Rhyme Costumes were submitted with your request. The I’m A Little Teapot Costume, no style submitted, consists of a top and hat made of knit 100% polyester fabric. The top has long sleeves and a full back opening with two hook and lop strips at the back. The hat is a scull cap with a textile knob on top. Style S-2073, Hickory Dickory Dock Clock Costume consists of a pinny-style item made of knit 100% polyester fabric. The sleeveless top has two hook and loop strips on each side. Style S-2060, Hicory Dickory Dock Mouse Costume consists of a top and hat made of knit 100% polyester fabric. The top has long sleeves, a tail and a full back opening with two hook and look strips. The hat has two mouse ears. Style –2065, Itsy Bitsy Spider Sun Costume consists of a pinny-like item made of woven satin 100% polyester fabric. The Sun Costume has shoulder straps and hook and loop strips on each side. Style S-2062, Itsby Bitsy Spider Costume consists of a top made of knit 100% polyester fabric. The top has long sleeves, fabric resembling spider legs on each side and a full front back opening with hook and loop strips, The costumes are well made with finished edges, neckline, styling and embellishments. The individual pieces of the Teapot and Mouse Costumes are mutually complimentary and designed to be used together. The merchandise is a composite good, which is classified by application of GRI 3(b) according to the component that imparts the essential character. For this item, the garment imparts the essential character. The applicable subheading for the Teapot (no style number), style S-2060 Mouse and style S-2062 Spider Costumes will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Tops, Women’s or girls’." The general duty rate will be 28.2% ad valorem. The textile category designation is 639. The applicable subheading for the style S-2073 Clock and style S-2065 Sun Costumes will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other made up clothing accessories, knitted or crocheted…Other accessories: Other: Other, Of man-made fibers: Other." The rate of duty will be 14.6% 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/. 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. Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. 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