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

N108735 June 21, 2010 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6204.43.4040, 6104.43.2020, 9505.90.6000, 6702.90.3500 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. The sample will be returned to you. The submitted sample, Item# 10430 Pixie Fairy Costume, consists of two dresses, wings, and a wand. The item may be imported in several color combinations. The green dress is constructed of 100 percent woven fabric. The dress features an off-the-shoulder-look with cap sleeves, sturdy waist, and gathered knee-length skirt. The pink dress is constructed of a top of 100 percent knit polyester velveteen fabric, and a skirt of mixed layers of 100 percent knit polyester velveteen fabric and 100 percent woven polyester net fabric; the essential character is imparted by the knit polyester velveteen fabric. The highly decorated sleeveless dress features a top with faux lace-up front with metallic grommets and sheer ribbon, ribbons with sparkles topped with textile flowers, and sequins. There is a sturdy waist and a layered flower petal-look skirt. The wings are made of sheer woven polyester fabric on a wire frame and have elastic shoulder straps. The wand is actually an artificial flower constructed of a plastic stem with textile ribbon wound around it, plastic leaves, and a textile flower. The Item# 10430 Pixie Fairy 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 Item# 10430 Pixie Fairy woven fabric dress will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts…breeches and shorts: Dresses: Of synthetic fibers: Other: Other, Other: Girls’.” The rate of duty will be 16 percent ad valorem. The applicable subheading for the Item# 10430 Pixie Fairy knit fabric dress will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Dresses: Of synthetic fibers: Other, Girls’.” The rate of duty will be 16 percent ad valorem. The applicable subheading for the Item# 10430 Pixie Fairy wings will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” The rate of duty will be Free. The applicable subheading for the Item# 10430 Pixie Fairy artificial flower will be 6702.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: Of other Materials: Other: Of man-made fibers. The rate of duty will be 9 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