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

N094563 March 9, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6106.20.2030, 6104.53.2020, 6116.93.8800 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, New York 11793 RE: The tariff classification of a child’s costume from China. Dear Ms. Benedetto: In your letter dated February 12, 2010, you requested a tariff classification ruling. The samples will be returned to you. Style CS08-0129 Playful Kitty Kat Costume consists of a blouse, skirt and velveteen gloves. The blouse, skirt and gloves are made of knit 100 percent polyester fabric. The blouse is of knit velveteen fabric with a small woven fabric inset and a woven fabric peplum. The short sleeve blouse has a pile trim at the neckline and a hook and loop closure at the back. The multi layer velveteen skirt has an elastic waist and the fingerless gloves with a loop for the thumb have a hemmed top and unfinished bottom. The costume is well made with styling and sturdy seams and neck. The Style CS08-0129 Playful Kitty Kat Costume 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. The applicable subheading for the top/blouse will be 6106.20.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other, Girls’: Other." The duty rate will be 32 percent ad valorem. The applicable subheading for the skirt will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for " Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Girls’." The rate of duty will be 16 percent ad valorem. The applicable subheading for the fingerless gloves will be 6116.93.8800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Gloves, mittens and mitts, knitted or crocheted: Other: Of synthetic fibers: Other: Other: Without fourchettes." The rate of duty will be 18.6 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