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

N264454 May 29, 2015 CLA-2-62 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6211.33.0015 Ms. Maya Kessler Costco Wholesale Corporation 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of a child’s costume from China. Dear Ms. Kessler: In your letter dated May 5, 2015, you requested a tariff classification ruling. You have submitted a sample of a boy’s SWAT Team Costume, identified as style number 15562 (size 5/6), which consists of a jumpsuit-style garment, a hat, a plastic whistle, a plastic badge, a toy baton, toy binoculars, toy handcuffs and a toy police radio. 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-style garment; the pants and sleeves are constructed from 92% polyester and 8% cotton woven fabric. The rest of the garment is constructed from 100% polyester woven fabric. The jumpsuit-style garment features a front opening secured with a left over right hook and loop tab closure, multiple panels, stitched-on knee and elbow pads, sewn-on SWAT and police patches, a webbed buckled belt and multiple utility pockets. The garment also features a well-made elasticized waist, hemmed cuffs, well-made elasticized ankle edges, and tightly stitched interior seams. The garment also features elasticized loops to hold the plastic toy equipment included in the set. The costume will also be imported in children’s size 3/4 under style number 15560. The sample will be returned to you as requested. The applicable subheading for style numbers 15560 and 15562 will be 6211.33.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Track suits, ski-suits and swimwear; other garments, Other garment’s men or boys’: Of man-made fiber: Other: boys’ Sizes 2-7.” The rate of duty rate 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