The tariff classification of a toddler and children’s costumes from China.

N085639 December 22, 2009 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6114.30.3044, 6114.30.3054, 9505.90.6000, 6104.43.2020 Ms. Christian Lee Handerson Handicraft Mfg. Co. 11F/6, No. 2, Jian-Ba Road, Chung-Ho Taipei, Taiwan RE: The tariff classification of a toddler and children’s costumes from China. Dear Ms. Lee: In your letter dated November 18, 2009, on behalf of Sears Holdings Global Sourcing Ltd., you requested a tariff classification ruling. The submitted samples are Style #s S-3337-00 Army Boy, S-3117-01 Golden Retriever, S-3123-01 Cow, B-1865-00 Ninja, and G-3686-00 Angel Costumes. Style #s S-3337-00, S-3117-01, and S-3123-01 will be imported in Toddler Sizes 2-4T and 4-6T; Style #s B-1865-00 and G-3686-00 will be imported in Children’s Sizes Small, Medium, and Large. The Style # S-3337-00 Army Boy Costume consists of a jumpsuit and hat constructed of knit 100 percent polyester fabric. The long sleeve jumpsuit features a two layer collar, elasticized waist with sewn-in web belt, full front left over right hook and loop strip closure, front and rear leg pockets, and rib knit cuffs. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The Style # S-3117-01 Golden Retriever Costume consists of jumpsuit, hat, and shoes constructed of knit 100 percent polyester faux fur fabric. The long sleeve jumpsuit features a capped neck, nine snap fasteners which extend from the inner surface of each of the legs through the crotch area, and elasticized tunnel cuffs. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The Style # S-3123-01 Cow Costume consists of a jumpsuit, hat and shoes constructed of knit 100 percent polyester faux fur fabric. The long sleeve jumpsuit features a sewn-on textile bell, contrasting color capped neck, nine snap fasteners which extend from the inner surface of each of the legs through the crotch area, and elasticized tunnel cuffs. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The Style # B-1865-00 Ninja Costume consists of a top, pants, and belt constructed of knit 100 percent polyester fabric. The long sleeve hooded top features a well made neck, flimsy seams, two-piece sleeve, and loose overlock stitching at the hood, rear opening, arms and bottom of the garment. The overall amount of finishing is such that the article is flimsy in nature or construction, and is lacking in durability. The pants feature a sturdy waist, and two-piece legs with loose overlock stitching. The overall amount of finishing is such that the article is flimsy in nature or construction, and is lacking in durability. The Style # G-3686-00 Angel Costume consists of a dress, belt, wings and halo. The dress is constructed of knit100 percent polyester fabric with knit mesh sleeves. The long sleeve dress features gathered shoulder capping with metalized stitching, sturdy neck and seams, hook and loop tab closure with sturdy stitching, sleeves with metalized stitching, raw bottom, and sewn-on rickrack at the neck, sleeves and bottom. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. 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, for Style #s S-3337-00 Army Boy, S-3117-01 Golden Retriever and S-3123-01 Cow, the jumpsuit; for B-1865-00 Boy Ninja, the top; and for G-3686-00 Angel, the dress, impart the essential character of the set. The applicable subheading for the Style # S-3337-00 Army Boy Costume will be 6114.30.3044, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Coveralls, jumpsuits and similar apparel: Men’s or boys’: Other.” The rate of duty will be 14.9 percent ad valorem. The applicable subheading for the Style #’s S-3117-01 Golden Retriever and S-3123-01 Cow Costumes will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Coveralls, jumpsuits and similar apparel: Women’s or girls’: Other.” The rate of duty will be 14.9 percent ad valorem. The applicable subheading for the B-1865-00 Boy Ninja Costume will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” The rate of duty will be Free. The applicable subheading for the G-3686-00 Angel Costume will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Dresses: Of synthetic fibers: Other, Girls’.” 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