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

N265914 July 2, 2015 CLA-2-95:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6114.30.3054 Ms. Luz Guzman Disguise, Inc. 12120 Kear Place Poway, CA 92064 RE: The tariff classification of a child’s costume from China. Dear Ms. Guzman: In your letter dated June 10, 2015, you requested a tariff classification ruling. The submitted sample, identified as the Lloyd Classic Costume, style number 98092, is a child’s costume constructed from 100% polyester knitted fabric. The costume consists of a jumpsuit-style garment and a separate textile hood that is meant to resemble the “Lloyd” character in the Lego Ninjago series. 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. The long sleeve jumpsuit-style garment features multiple panels, a well-made neckline, tightly stitched interior seams, and a finished hem and cuffs. The sample will be returned as requested. The applicable subheading for the style number 98092 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