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

N264398 May 29, 2015 CLA-2-62:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6114.30.3044; 6114.30.3054 Ms. Peggy O’Brien Amscan, Inc. 25 Green Pond Road Suite 1 Rockaway, NJ 07866 RE: The tariff classification of a children’s costume from China. Dear Ms. O’Brien: In your letter dated May 1, 2015, you requested a tariff classification ruling. You have submitted two samples. The first sample is identified by you, as a boy’s Finn – Male Hero Fighter costume Item #846458. The well-made jumpsuit-style garment is constructed from 100% polyester knit fabric. The jumpsuit features a faux jacket front, interlining in faux jacket, sewn on decorations, sleeve buckles, flange at the waist and a turned neckline. The garment also features a well-made over lock stitched waist, long hemmed sleeves, long pants with finished bottoms and tightly stitched interior seams. The second sample is identified by you, as a girl’s Rey – Feale Hero Fighter costume Item #846461. The well-made jumpsuit-style garment is constructed from 100% polyester knit fabric. The jumpsuit features a flange waist, shirred draping and a turned neckline. The garment also features a well-made over lock stitched waist, cap hemmed sleeves, capri length pants with elasticized tunnel bottoms and tightly stitched interior seams. The costume also features arm covers and a double belt with a sewn on bag which is included in the set. As per Item #846461 (the girl’s) Costume, 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 jumpsuit imparts the essential character of the set. The samples will be returned to you as requested. The applicable subheading for Styles #846458 will be 6114.30.3044, 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: Men’s or boys’: Other. The rate of duty rate will be 14.9% ad valorem. The applicable subheading for Styles #846461 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 rate of duty rate will be 14.9% 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