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

N092982 March 2, 2010 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.:  6206.30.3061, 6204.62.4051, 6505.90.8090, 9503.00.0080  Pat Beals Teetot & Company, Inc.341 South Melrose, Suite A Placentia, CA 92870 RE:     The tariff classification of a child’s costume from China. Dear Ms. Beals:In your letter dated January 20, 2010, received by this office on February 1, 2010, you requested a tariff classification ruling. The Item # 10550 Knights Templar Costume consists of a tunic, pants, helmet, and plastic longsword. The well made tunic is constructed of woven 100 percent cotton fabric with metallic mesh fabric sleeves and collar; it features four rectangular bottom flaps. The well made pants are constructed of woven 100 percent cotton fabric; they have no fly and a sturdy waist. The helmet is constructed of woven polyester fabric with a small amount of metallic mesh fabric that is laminated to foam; it covers the entire head and face, is cylinder shaped and features rectangular eye holes. The Item # 10550 Knights Templar Costume consists of two or more garments. Note 14 of Section XI, of the HTSUS, 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. The applicable subheading for the Item # 10550 Knights Templar tunic will be 6206.30.3061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ blouses, shirts and shirt-blouses: Of cotton: Other: Other, Other: Other: Girls’: Other.” The duty rate will be 15.4 percent ad valorem. The applicable subheading for the Item # 10550 Knights Templar pants will be 6204.62.4051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: Other, Other: Girls’ trousers and breeches: Other: Other.” The rate of duty will be 16.6 percent ad valorem. The applicable subheading for the Item # 10550 Knights Templar helmet will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Hats or other headgear, knitted or crocheted, or made from lace, felt or other textile fabrics, in the piece (but not in strips)…Other: Other: Of man-made fibers: Other: Not in part of braid, Other: Other: Other.” The rate of duty will be 18.7 cents per kilogram plus 6.8 percent ad valorem. The applicable subheading for the Item # 10550 Knights Templar longsword will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters…dolls, other toys…parts and accessories thereof, Other.” The rate of duty 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