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

N045818 December 16, 2008 CLA-2-62:OT:RR:NC:3:353 CATEGORY: Classification TARIFF NO.: 6211.43.0091, 6206.40.3050, 6104.63.2028, 7117.90.7500 Mr./Ms. Christian Lee/Edith Ho Handerson Handicraft Mfg. Co. 11F/6 No.2, Jian-Ba Road, Chung-Ho Taipei, Taiwan RE: The tariff classification of a child’s costume from China. Dear Mr./Ms. Lee/Ho: In your letter dated November 21, 2008, on behalf of Sears Holdings Global Sourcing Ltd., you requested a classification ruling. The sample which you submitted is being returned as requested. The submitted sample is Style # B-1578-02 Child’s Vampire Costume consisting of a cape, shirt, pants, and necklace. The cape is constructed of woven polyester fabric. The cape features a finished two layer substantially padded collar, capped neckline, sturdy seams, string tie closure and overlock stitched front and bottom edges. The shirt/blouse has an attached faux vest. The front panel and sleeves of the garment are constructed of woven polyester fabric; the attached faux vest is constructed of knit man made fiber fabric coated on the outsides with a faux leather cellular plastic; the back panel is constructed of knit polyester fabric. The woven portion imparts the essential character of the shirt/blouse. The shirt/blouse with faux vest features a finished two layer collar, attached jabot with overlock stitched edge, sturdy neckline and seams, reinforced rear hook and loop tab closure, thin elastics, overlock stitched sleeves and bottom, and sewn-on belt and decorative buttons. The pants are constructed of knit polyester fabric. The pants have no fly and feature a finished elasticized waist, sturdy seams and hemmed ankles. The overall amount of finishing for the cape, shirt/blouse, and pants is such that the articles are neither flimsy in nature or construction, nor lacking in durability. The necklace features a plastic moon cross pendant hung from a ribbon. The Style # B-1578-02 Child’s Vampire Costume consists of two or more garments. Note 14 of Section XI, of the HTSUS, requires that textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. If a set cannot exist by application of Note 14, the articles that may be packaged with the garments must also be classified separately. The applicable subheading for the Style # B-1578-02 cape will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments women’s or girls’: Of man-made fibers, Other." The duty rate will be 16 percent ad valorem. The textile category designation is 659. The applicable subheading for the Style # B-1578-02 shirt/blouse will be 6206.40.3050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ blouses, shirts and other shirt-blouses: of man-made fibers: other: other, other: girls’: other. The duty rate will be 26.9% ad valorem. The textile designation is 641. The applicable subheading for the Style # B-1578-02 pants will be 6104.63.2028, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’…trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other, trousers and breeches: girls’: other: other. The duty rate will be 28.2 percent ad valorem. The textile category designation is 648. The applicable subheading for the Style # B-1578-02 necklace will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for imitation Jewelry, other, of plastics". The rate of duty will be free. 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