The tariff classification of infant and toddler costumes from China

N141475 January 21, 2011 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6111.30.5030, 6114.30.3070, 6114.30.3054, 6111.30.5020 Ms. Christian Lee Handerson Handicraft Mfg. Co. 11F/6, No. 2, Jian-Ba Road, Chung-Ho Taipei, Taiwan RE: The tariff classification of infant and toddler costumes from China Dear Ms. Lee: In your letter dated December 23, 2010, you requested a tariff classification ruling. The samples will be returned to you. Item S-3508-00 Cow and item S-3507-00 Monkey are infant costumes consisting of an outer body garment, a hat, and booties made of 100 percent knit brushed polyester fabric. The sleeveless costumes extend to just above the thigh and are entirely open at the elasticized bottom. The Cow costume has a bell at the front and a cow hood. The Monkey costume has a tail and a monkey hood. Items S-3429-01 Hush Puppies, S-3465-01 Devil, and S-3469-01 Dragon are infant costumes consisting of a jumpsuit and hat made of 100 percent knit velveteen polyester fabric. The footless jumpsuit has long sleeves and a hook and loop closure at the back. The Hush Puppy has a tail and a puppy hood, the Devil has a devil headpiece, and the Dragon has a dragon hood. The costumes are well-made with finished necklines, sturdy seams, finished edges, styling, and sewn-on embellishments. 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 thigh length garments for the Cow and Monkey costumes and the jumpsuits for the Hush Puppies, Devil, and Dragon costumes impart the essential character of the sets. The applicable subheading for the Cow and Monkey costume sets, sizes 12-24 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 the Cow and Monkey costume sets, sizes 2T-4T, will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other, Women’s or girls’." The rate of duty will be 14.9 percent ad valorem. The applicable subheading for the Hush Puppies costume set, size 2T-4T, will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Coveralls, jumpsuits and similar apparel: Women’s or girls’: Other." The duty rate will be 14.9 percent ad valorem. The applicable subheading for the Hush Puppies, Devil, and Dragon costume sets, sizes 6-12 months, will be 6111.30.5020 which provides for "Babies’ garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Other, Sets." 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 the 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 the National Import Specialist at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division