The tariff classification of a unisex infant and toddler costume from China.

N089950 January 25, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6111.30.5020, 6114.30.3054 Mr. Randy Williams Concept Marketing 18644 E. Powers Lane Aurora, Colorado 80015 RE: The tariff classification of a unisex infant and toddler costume from China. Dear Mr. Williams: In your letter dated November 30, 2009, received by this office on January 06, 2010, you requested a tariff classification ruling. The samples will be returned to you. Style CS10-0022 Lil’ Speeder Costume consists of a jumpsuit and cap with a peak made of polyester and cotton fabric. The jumpsuit is made of knit polyester fabric a small woven cotton fabric portion at the top. The essential character is imparted by the knit polyester fabric. The garment has double elastic at the wrists and ankles, mandarin collar and a hook and loop closure at the back. The costume is well made with styling, finished neck, sturdy waist and seams. 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 jumpsuit imparts the essential character of the set. The applicable subheading for Style CS10-0022 Lil’ Speeder Costume Sizes 12-18 months, will be 6111.30.5020 which provides for "Babies’ garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Other, Sets." The rate of duty will be 16 percent ad valorem. The applicable subheading for the Style CS10-0022 Lil” Speeder Costume Sizes 2T-3T and 3T- 4T, 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 duty rate will be 14.9 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