The tariff classification of children’s costumes from China.

N259663 December 19, 2014 CLA-2-62 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6211.33.0017; 6211.32.0015 Mr. Sean Schipper Aeromax, Inc. 28W079 Industrial Avenue Lake Barrington, IL 60010 RE: The tariff classification of children’s costumes from China. Dear Mr. Schipper: In your letter dated November 17, 2014, you requested a tariff classification ruling. You have submitted two samples. The first sample, identified as a Jr. Police Officer Suit w/Cap (size 8-10), consists of a jumpsuit, a belt and a 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 jumpsuit, which is constructed from 65% polyester and 35% cotton woven fabric. The jumpsuit simulates a uniform consisting of a separate shirt and pants. The front of the bodice features a left over right four button closure, and pleated chest pockets with buttoned flaps. The garment also has a well-made neck, a double-layered collar, long sleeves with sewn-on embroidered patches and buttoned cuffs, belt loops, epaulets, back pockets, a tunneled elastic waist with wide elastic, a placket fly closure, well-made interior seams, and finished edges. The second sample, identified as a Jr. Camo Gear w/Cap (size 4-6), consists of a jumpsuit, a belt and a 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 jumpsuit, which is constructed from 100% cotton woven fabric. The front of the bodice features left over right hook and loop closures and chest pockets with flaps. The garment also has a well-made neck, a double-layered collar, long sleeves with hemmed cuffs and a sleeve pocket with a flap, belt loops, cargo pockets with flaps, a tunneled elastic waist with wide elastic, a placket fly closure, well-made interior seams, and adjustable drawstrings at the ankles. The samples will be returned to you as requested. The applicable subheading for the Jr. Police Officer will be 6211.33.0017, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Track suits, ski-suits and swimwear: other garments: Other garments men’s or boys’: Of man-made fibers, Coveralls, jumpsuits and similar apparel: Other: Boys’: Other." The rate of duty rate will be 16 percent ad valorem. The applicable subheading for the Jr. Camo Gear will be 6211.32.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Track suits, ski-suits and swimwear: other garments: Other garments men’s or boys’: Of Cotton, Coveralls, jumpsuits and similar apparel: Other: Boys’: Sizes 2 - 7." The rate of duty rate will be 8.1 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/. 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division