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

N096604 March 25, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6209.30.3030, 6111.30.5030, 6211.43.0091, 6104.53.2020 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 March 02, 2010, you requested a tariff classification ruling. You have redesigned the Petite Ballerina Costume, which was the subject of classification ruling N087909, dated January 07, 2010. The sample which you submitted is being returned as requested. Style CS10-0041-R1 Petite Ballerina Costume consists of a blouse/top which you identify as a dress and a tutu/skirt. The halter-style blouse is made of woven 100 percent polyester satin fabric. The garment has a ruffle around the neck, a peplum at the bottom and a hook and loop closure at the back. The multi-layer tutu is made of knit net 100 percent polyester fabric with a woven lining and an elasticized waist. The costume is well made with numerous styling features and sturdy waist. Style CS10-0041-R1 Petite Ballerina 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. The applicable subheading for the blouse, Style CS10-0041-R1 Infant size 12-18 months will be 6209.30.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Babies’ garments and clothing accessories: Of synthetic fibers”: Other, Other: Imported as parts of sets.” The duty rate will be 16 percent ad valorem. The applicable subheading for the tutu/skirt Style CS10-0041-R1 Infant size 12-18 months will be 6111.30.5030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Babies’ garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Other, Other: Imported as parts of sets." The duty rate will be 16 percent ad valorem. The applicable subheading for blouse, Style CS10-0041-R1 Toddler size 2T-4T 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 tutu/skirt, Style CS10-0041-R1 Toddler sizes 2T-4Twill 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. 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