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

N108622 July 2, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6113.00.9070 Mr. Jeff Beals Teetot & Company, Inc. 341 South Melrose St., Suite A Placentia, CA 92870 RE: The tariff classification of a child’s costume from China. Dear Mr. Beals: In your letter dated May 17, 2010, received by this office on June 4, 2010, you requested a tariff classification ruling. You have redesigned the Astronaut Costume, which was the subject of classification ruling N015158, dated August 9, 2007. The sample which you submitted is being returned as requested. The submitted sample is an Item# 71610 Astronaut Costume that consists of a coverall/jumpsuit, helmet and backpack on a cardboard header. The coverall/jumpsuit and helmet are constructed of knit polyester fabric coated with silver plastic. The coverall/jumpsuit features a padded neckline, quilted and padded elbows and knees, two embroidered chest patches, two embroidered arm patches, sturdy seams, full front plastic zipper closure, two zipper pockets below the waist, and hemmed edges. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The helmet is astronaut-style with an embroidered American flag patch. The backpack is constructed of an outer surface of plastic. The backpack measures approximately 9 ½ inches by 7 ½ inches by 2 inches, has a foam insert to keep its shape, and features an outer mesh pocket, zipper closure, embroidered “Space” patch, textile web arm straps, and a textile web belt with plastic buckle for the waist. The item is designed to represent an air pack. 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/jumpsuit imparts the essential character of the set. The applicable subheading for the Item# 71610 Astronaut Costume will be 6113.00.9070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Garments made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other, Overalls and coveralls: Other: Women’s or girls’.” The rate of duty will be 7.1 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