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

N264458 May 21, 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 Special Forces Costume, identified as style number 13562 (size 5/6), which consists of a jumpsuit-style camouflage garment, a cap, plastic ID tags, plastic toy knife, plastic toy walkie-talkie, plastic toy binoculars, and a plastic compass. 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 garment, which is constructed mostly of 90% polyester and 10% cotton woven fabric. The multi-paneled garment features a zippered front closure, sewn-on knee pads, a sewn-on Special Forces patch, pockets with flap closures and a special pocket to hold the toy knife. The garment also has a well-made waist, finished edges, tightly stitched interior seams, a belt, and elasticized loops to hold the plastic articles which are included in the set. The costume will also be imported in child’s size 3/4 under style number 13560. The sample will be returned to you as requested. The applicable subheading for style numbers 13560 and 13562 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 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% 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