The tariff classification of infant costumes from China.

NY J84879 June 18, 2003 CLA-2-61:RR:NC:3:353 J84879 CATEGORY: Classification TARIFF NO.: 6111.30.5040 Mr. Ken August Easter Unlimited, Inc./Fun World 80 Voice Rd. Carle Place, NY 11514 RE: The tariff classification of infant costumes from China. Dear Mr. August: This replaces ruling NY 83513 of May 6, 2003. Upon review, this office agrees that the items are made for infants. The following ruling reflects this fact. Two samples of costume coveralls were submitted with your request. Item 9681, Dragon Costume is an infant coverall with a back snap closure and detachable dragon hood and attached mitts. Item 9683, Bunny Costume is an infant coverall with a back snap closure, detachable bunny hood and attached mitts. Both costumes are made of knit polyester fabric. Items 9681H and 9683H are identical to Items 9681 and 9683 but will be imported on hangers. The applicable subheading for Items 9681, 9681H and 9683, 9683H will be 6111.30.5040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Babies' garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Other, Other: Other.” The duty rate will be 16.1% ad valorem. The textile category designation is 239. China is a member of the World Trade Organization (WTO), and the infant coveralls are not currently subject to quota or the requirements of a visa. 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 Kenneth Reidlinger at 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division