The tariff classification of an infant and toddler costume from China.

N036977 September 18, 2008 CLA-2-61:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6111.30.5070, 6114.30.3070 Ms. Cherry Lin Tom’s Toy International (HK) Ltd. Concordia Plaza, Room 604-606 1 Science Museum Road, TST East Kowloon, Honk Kong RE: The tariff classification of an infant and toddler costume from China. Dear Ms. Lin: In your letter dated August 22, 2008, you requested a classification ruling. The sample which you submitted is being returned as requested. The submitted sample Style C2 Duck Costume Set is a one-piece item with separate slipper socks and is made of knit 100 percent polyester fabric. The item extends to below the hip and has long sleeves with attached mitts and hood. The Duck Costume has a front zipper closure with a snap and an elastic band at the bottom; it will be imported in infant and toddler sizes. General Rule of Interpretation (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.” In this case, the garment imparts the essential character of the set. Style C2 Duck Costume Set garment is well-made with styling, sturdy neck and seams and is lined. It also has heavy duty elastic, finished edges and a front zipper closure. The applicable subheading for the Infant Style C2 Duck Costume Set will be 6111.30.5070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for will be 6111.30.5070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Other, Other.” The rate of duty will be 16 percent ad valorem. The textile category designation is 239. The applicable subheading for Toddler Style C2 Duck Costume Set will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other, Women’s or girls’." The rate of duty will be 14.9% ad valorem. The textile category designation is 659. 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/. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.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 Kenneth Reidlinger at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division