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

N264479 June 4, 2015 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6113.00.9065 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 Race Car Driver Costume, identified as style number 14560 (size 3/4), which consists of a jumpsuit-style garment and helmet. 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 from 100% polyester knit fabric coated on the outer surface with plastic material. The jumpsuit-style garment features a front zipper closure, epaulets, a capped, stand-up collar with a left over right faux snap closure, sewn-on patches, and a racing flag ribbon. The garment also has a well-made overlock stitched waist, rib-knit arm and leg cuffs, tightly stitched interior seams and a capped belt. The costume will also be imported in children’s (size 5/6) under style number 14562. The sample will be returned to you as requested. The applicable subheading for style numbers 14560 and 14562 will be 6113.00.9065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other men’s or boys’ overalls and coveralls, other than of cotton, made up of fabrics of heading 5903, 5906 or 5907.” The rate of duty will be 7.1% 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