The tariff classification of children’s and infants costumes from China.

N047888 January 16, 2009 CLA-2-62:OT:RR:NC:3:353 CATEGORY: Classification TARIFF NO.: 6204.43.4040, 6211.43.0091, 6111.30.5020 Ms. Christian Lee Handerson Handicraft Mfg. Co. 11F/6, No. 2, Jian-Ba Road, Chung-Ho Taipei, Taiwan RE: The tariff classification of children’s and infants costumes from China. Dear Ms. Lee: In your letter dated December 11, 2008, received in this office on December 29, 2008, on behalf of Sears Holdings Global Sourcing Ltd., you requested a tariff classification ruling. The submitted samples are Style #s S-3173-00 Toddler Dorothy, B-0098-00 Child’s Vampire Cape, S-3120-01 Infant Monkey, S-3115-00 Infant Rabbit, and S-3175-00 Infant Skunk costumes. The Style # S-3173-00 Toddler Dorothy costume consists of a dress and cap. The dress and cap are constructed of 100 percent woven polyester fabric, except for the top back of the dress, which is constructed of 100 percent knit polyester fabric. The short sleeve dress features a decorative peplum, finished neck and edges, lace-like trim, sturdy waist and seams, sewn-on fabric belt, and sewn-on embellishments. The Style # B-0098-00 Child’s Vampire Cape is constructed of 100 percent woven nylon fabric. The cape is partially lined and features a finished, padded collar, finished neckline, string tie closure, and reinforced edges. The Style #s S-3120-01 Infant Monkey, S-3115-00 Infant Rabbit, and S-3175-00 Infant Skunk costumes consist of a coverall, hat, and footwear. All three components are constructed of 100 percent knit polyester fabric, exclusive of decoration. All costumes are designed to look like their particular animal and feature finished neck and seams, finished, and elasticized wrists and ankles. The monkey coverall features a self-fabric tail; the rabbit coverall features legs that snap together along their inner sides and crotch; the skunk coverall features a self-fabric tail and legs that snap together along their inner sides and crotch. The hats are hoods designed to resemble the head of the particular animal. The footwear is designed to resemble the foot of the particular animal. 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 Style # S-3173-00 dress, and Style #s S-3120-01, S-3115-00, and S-3175-00 coveralls impart the essential character of the set. All five costumes are well made, the overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The applicable subheading for the Style # S-3173-00 Toddler Dorothy costume will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts . . . dresses: of synthetic fibers: other: other, other: girls’." The duty rate will be 16 percent ad valorem. The applicable subheading for the Style # B-0098-00 Child’s Vampire Cape will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits and swimwear; other garments: other garments, women’s or girls’: of man-made fibers, other." The duty rate will be 16% ad valorem. The applicable subheading for the Style # S-3120-01 Infant Monkey, S-3115-00 Infant Rabbit, and S-3175-00 Infant Skunk costumes will be 6111.30.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of synthetic fibers: other, sets. The rate of duty will be 16 percent 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/. 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