The tariff classification of a unisex children’s costume from China.

N059579 May 29, 2009 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6211.43.0091 Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, NY 11793 RE: The tariff classification of a unisex children’s costume from China. Dear Ms. Benedetto: In your letter dated April 28, 2009, you requested a tariff classification ruling. The sample which you submitted is being returned as requested. The submitted sample, Style No. A2498 Classic Vampire costume, consists of a cape, top/shirt, pants, and cummerbund. The cape and cummerbund are constructed of woven polyester fabric; the top/shirt and pants are constructed of knit polyester fabric. The knee-length cape features a padded collar, shaped shoulders double stitched neckline, loose single stitched seams, a hook and loop tab closure, sturdy front edge and flimsy bottom edge. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The top/shirt features a turned collar, finished neckline, loose single stitched seams, rear hook and loop tab closure, arm hook and loop closures, loose overlock stitching at the closures, wrists, and bottom hem, and a sewn-on medal. The overall amount of finishing is such that the article is flimsy in nature or construction, and lacking in durability. The pants feature a tunneled elastic waistband, loose single stitched seams, and loose overlock stitching at the ankles. The overall amount of finishing is such that the article is flimsy in nature or construction, and lacking in durability. The cape is classifiable in heading 6211; the top/shirt and pants are classifiable in heading 9505. 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 cape imparts the essential character of the set. The applicable subheading for the Style No. A2498 Classic Vampire costume will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers, Other.” The rate of duty will be 16 percent ad valorem. 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/. 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