CBP Ruling N218204 — The tariff classification of a child’s costume from China.

Tariff classification

Headings: 6211

GRI rules applied: GRI 3(b)

Product description

You submitted a sample, identified as the Little Tikes Backyard Barbecue Chef’s Accessory Set, which consists of a child’s bib apron and a chef’s hat. 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.” The essential character is imparted by the apron, which is constructed of 65% polyester/35% cotton woven fabric. The garment reaches to approximately the knees and features self-fabric capping around the bottom and sides of the garment. The apron has both an adjustable neck strap and adjustable waist strap constructed of a hook and loop strip closure. The apron also has a pocket in front which is divided into two parts. The sample will be returned to you.

CBP rationale

The applicable subheading for the Little Tikes Backyard Barbecue Chef’s Accessory Set 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.

Full text

N218204 June 1, 2012 CLA-2-62 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6211.43.0091 Ms. Ninette Pembleton MGA Entertainment 16300 Roscoe Blvd. Van Nuys, CA 91406 RE: The tariff classification of a child’s costume from China. Dear Ms. Pembleton: In your letter dated May 11, 2012, you requested a tariff classification ruling. You submitted a sample, identified as the Little Tikes Backyard Barbecue Chef’s Accessory Set, which consists of a child’s bib apron and a chef’s hat. 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.” The essential character is imparted by the apron, which is constructed of 65% polyester/35% cotton woven fabric. The garment reaches to approximately the knees and features self-fabric capping around the bottom and sides of the garment. The apron has both an adjustable neck strap and adjustable waist strap constructed of a hook and loop strip closure. The apron also has a pocket in front which is divided into two parts. The sample will be returned to you. The applicable subheading for the Little Tikes Backyard Barbecue Chef’s Accessory Set 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. 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/. Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov. 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 Kimberly Praino at (646) 733-3053. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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