The tariff classification of infant and toddler costumes from China.

N089948 February 1, 2010 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6209.30.3020, 6204.53.3020 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, New York 11793 RE: The tariff classification of infant and toddler costumes from China. Dear Ms. Benedetto: In your letter dated December 2, 2009, received by this office on January 06, 2010, you requested a tariff classification ruling. The samples will be returned to you. Style CS10-0003 Girly Grape Costume consists of skirt, flimsy short top, wings and belt. The skirt is made of woven satin 100 percent polyester fabric. The garment is elasticized at the top and bottom and has ruching over the entire skirt. The skirt is well made with styling, sturdy waist and seams and a lining. 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 skirt imparts the essential character of the set. The applicable subheading for the Style CS10-0003 Girly Grape Costume Set, infant size 12-18 months will be 6209.30.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Babies’ garments and clothing accessories, Of synthetic fibers: Other, Sets." The duty rate will be 16 percent ad valorem. The applicable subheading for the Style CS10-0003 Girly Grape Costume Set, toddler size 2T-4T will be 6204.53.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…dresses, skirts, divided skirts…breeches and shorts: Skirts and divided skirts: Of synthetic fibers: Other: 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