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

N048840 February 6, 2009 CLA-2-62:OT:RR:NC:3:353 CATEGORY: Classification TARIFF NO.: 6211.43.0091 Ms. Christian Lee 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 Ms. Lee: In your letter dated December 22, 2008, received in this office on January 9, 2009, on behalf of Spencer Gifts, Inc., you requested a tariff classification ruling. The submitted sample is Style# B-0254-02 Child Vampire Costume consisting of a cape, vest, and jumpsuit. The cape and vest are constructed of woven polyester fabric; the jumpsuit is constructed of knit polyester fabric. The cape features a six-inch padded collar trimmed with ribbon, a neck with fabric capping, sturdy seams, a string tie closure, and ribbon trimmed edges. The vest features faux pockets, finished neck, sturdy seams, finished hook and loop strip closure, and overlock stitched armholes and bottom. Regarding the cape and vest, the overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The long sleeve jumpsuit features an attached cravat, finished neckline and sturdy waist, but also has flimsy seams, a raw edged hook and loop closure, raw edged wrists with thin elastic, and raw edges at the collar and ankles; the jumpsuit is flimsy in nature and construction, and lacking in durability. 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 cape for Style # B-0254-02 imparts the essential character of the set. The applicable subheading for the Style# B-0254-02 Child Vampire Costume 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. 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/. Your inquiry does not provide enough information for us to give a classification ruling on the Style# S-2757-02 Lill’ Bunny Costume. You list the costume size as “1-2/2-4 years.” This office needs to be able to differentiate between infant and toddler costumes in order to provide a proper classification. Infant sizes range from 0-24 months, and toddler sizes begin at 2T. Your request for a classification ruling should include the proper sizing for infants, for example 12-24 months, and the proper sizing for toddlers, for example 2T to 4T. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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