CBP Ruling N102297 — The tariff classification of infant costumes from China.

Tariff classification

Headings: 6111

GRI rules applied: GRI 3(b)

Product description

The samples will be returned to you. Item 6710153 Little Golden Books ® Poky Little Puppy Classic Costume consists of a coverall, hood with ears representing a puppy dog, booties and mittens made of knit brushed 100 percent polyester fabric. The coveralls have a jewel neckline, long sleeves with knit cuffs, elastic at the ankles, a fabric tail and a hook and loop tab closure at the back. Item 6710154 Little Golden Books ® Shy Little Kitten Classic Costume consists of a coverall, hood with ears representing a cat, booties and mittens made of knit brushed 100 percent polyester fabric. The coveralls have a jewel neckline, long sleeves with knit cuffs, elastic at the ankles, a fabric tail and a hook and loop tab closure at the back. Item 6710155 Little Golden Books ® Tawny Scrawny Lion Classic Costume consists of a coverall, hood with ears and faux mane representing a lion, booties and mittens made of knit brushed 100 percent polyester fabric. The coveralls have a jewel neckline, long sleeves with knit cuffs, elastic at the ankles, a fabric tail and a hook and loop tab closure at the back. Item 6710156 Little Golden Books ® Saggy Baggy Elephant Classic Costume consists of a coverall, hood with large ears and trunk representing an elephant, booties and mittens made of knit brushed 100 percent polyester fabric. The coveralls have a jewel neckline, long sleeves with knit cuffs, elastic at the ankles, a fabric tail and a hook and loop tab closure at the back. The costumes are well made with styling, sturdy seams, and finished edges. 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 coverall imparts the essential character of the sets.

CBP rationale

The applicable subheading for Items Item 6710153, 6710154, 6710155 and 6710156 will be 6111.30.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Babies’ garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Other, Sets.

Full text

N102297 May 11, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6111.30.5020 Ms. Rosemary Beck Paper Magic Group, Halloween Division 345 7th Ave., 6th Floor New York, New York 10001 RE: The tariff classification of infant costumes from China. Dear Ms. Beck: In your letter dated April 16, 2010 you requested a tariff classification ruling. The samples will be returned to you. Item 6710153 Little Golden Books ® Poky Little Puppy Classic Costume consists of a coverall, hood with ears representing a puppy dog, booties and mittens made of knit brushed 100 percent polyester fabric. The coveralls have a jewel neckline, long sleeves with knit cuffs, elastic at the ankles, a fabric tail and a hook and loop tab closure at the back. Item 6710154 Little Golden Books ® Shy Little Kitten Classic Costume consists of a coverall, hood with ears representing a cat, booties and mittens made of knit brushed 100 percent polyester fabric. The coveralls have a jewel neckline, long sleeves with knit cuffs, elastic at the ankles, a fabric tail and a hook and loop tab closure at the back. Item 6710155 Little Golden Books ® Tawny Scrawny Lion Classic Costume consists of a coverall, hood with ears and faux mane representing a lion, booties and mittens made of knit brushed 100 percent polyester fabric. The coveralls have a jewel neckline, long sleeves with knit cuffs, elastic at the ankles, a fabric tail and a hook and loop tab closure at the back. Item 6710156 Little Golden Books ® Saggy Baggy Elephant Classic Costume consists of a coverall, hood with large ears and trunk representing an elephant, booties and mittens made of knit brushed 100 percent polyester fabric. The coveralls have a jewel neckline, long sleeves with knit cuffs, elastic at the ankles, a fabric tail and a hook and loop tab closure at the back. The costumes are well made with styling, sturdy seams, and finished edges. 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 coverall imparts the essential character of the sets. The applicable subheading for Items Item 6710153, 6710154, 6710155 and 6710156 will be 6111.30.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Babies’ garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Other, Sets." The duty rate 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

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