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

N264460 May 19, 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 Ninja Costume, identified as style number 15532 (size 5/6), which consists of a jumpsuit-style garment, a toy sword, two toy daggers, two toy throwing stars, and toy nunchucks. 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 comprised of both knit and woven fabrics. The pants and sleeves are constructed from 92% polyester and 8% cotton woven fabric. The rest of the garment is constructed from 100% knit polyester fabric. In this case, neither the knit nor the woven fabric imparts the essential character of the garment and the garment will be classified in accordance with GRI 3 (c) under the heading that occurs last in numerical order in the Harmonized Tariff Schedule of the United States (HTSUS), among those under consideration. The jumpsuit-style garment features multiple panels, an attached hood with metallic fabric capping, an attached metallic belt, attached front tabard with metallic capping, epaulets with fabric spikes, metallic embellishments on the cuffs, and elaborate embellishments on the pants legs. The garment also features a well-made overlock stitched waist, long capped sleeves, finished ankle edges, and tightly stitched interior seams. The garment also features elasticized loops to hold the toy weapons which are included in the set. The costume will also be imported in children’s size 3/4 under style number 15530. The sample will be returned to you as requested. The applicable subheading for style numbers 15530 and 15532 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