The tariff classification of a child’s costume from China.

N088324 January 13, 2010 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6204.43.4040, 6211.43.0091, 9505.90.6000 Team Creation (HK) Ltd. Unit 113A, 1st Floor Mirror Tower 61 Mody Road, TST East Kowloon, Hong Kong RE: The tariff classification of a child’s costume from China. Dear Sirs: In your letter received in this office on December 17, 2009 you requested a tariff classification ruling. The sample will be returned to you. Item 20051 Reflective PVC Light-Up Costume, (no name) consists of a dress, apron-like half skirt and wings made of 100 percent polyester fabric. The top of the dress is made of knit velour fabric and the skirt of the dress is made of woven fabric. The dress has elasticized velour covered straps, rosettes at the center of the top and a multi-layered skirt. The apron-like item has a battery operated LED’s and a self tie at the back. The wings are made of knit net fabric with rosettes at the center. The costume is well made with sturdy waist and seams, hemmed neck and edges and multi-layered skirt. Item 20051 consists of two or more garments. Note 14 of Section XI, of the HTSUSA, requires that textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. If a set cannot exist by application of Note 14, the articles that may be packaged with the garments must also be classified separately. Neither the knit nor the woven component provides the essential character of the dress. Therefore, in accordance with General Rules of Interpretation, GRI 3c, the dress shall be classified which occurs last in numerical order among those which equally merit consideration. In this case, the heading is 6204, HTSUS. The applicable subheading for the dress will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . . Dresses: Of synthetic fibers: Other: Other, Other: Girls’." The duty rate will be 16 percent ad valorem. The applicable subheading for the apron-like half skirt will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "…Other garments, women's or girls': Of man-made fibers, Other." The rate of duty will be 16 percent ad valorem. The applicable subheading for the wings 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 jokes articles: parts and accessories thereof: Other: Other." The duty rate will be Free. 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