The tariff classification of infant’s costumes from China, Taiwan, India and Vietnam.

N262756 April 6, 2015 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6111.30.5070; 6111.30.5020 Ms. Irene Tsiavos Fun World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of infant’s costumes from China, Taiwan, India and Vietnam. Dear Ms. Tsiavos: In your letter dated March 9, 2015, you requested a tariff classification ruling. The first sample submitted, identified as the “Giddy Goldfish” Costume, style number 8678, consists of an infant’s one-piece body garment constructed from 100% knitted polyester fabric. The sleeveless garment covers the torso and features multiple panels, a capped neckline, finished armholes and closure, fins on the side, sturdy seams, and a well-made elasticized tunnelled bottom. The second sample submitted, identified as the “Silly Spider” Costume, style number 9648, consists of an infant’s one-piece garment and a hat. The garment is constructed from 100% knitted polyester fabric. The sleeveless garment covers the torso and features multiple padded panels, a capped neckline, finished armholes, sturdy seams, spider legs sewn into the seams and a well-made elasticized tunnelled bottom. The third sample submitted, identified as the “Pumpkin Cutie Pie” Costume, style number 9649, consists of an infant’s one-piece garment and a hat. The garment is constructed from 100% knitted polyester fabric. The sleeveless garment covers the torso, is lined, and features multiple panels, stuffing, a capped neckline, finished armholes, sturdy seams and a well-made elasticized tunnelled bottom. As per Chapter 61, Additional U.S. Note 1. For the purpose of heading 6111, the term “sets” means two or more different garments of headings 6111, 6209 or 6505 imported together, of corresponding sizes and intended to be worn together by the same person. The samples will be returned to you as requested. The applicable subheading for style number 8678 will be 6111.30.5070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Of synthetic fibers, Other, Other: Other.” The rate of duty will be 16% ad valorem. The applicable subheading for style numbers 9648 and 9649 will be 6111.30.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Of synthetic fibers, Other, Sets.” The rate of duty will be 16% 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 Wayne Kessler at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division