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

N050529 February 27, 2009 CLA-2-61:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6106.20.2030, 6104.63.2026, 6104.63.2028, 6505.90.8090 Ms. Helen Cooper Original Concepts Inc. 701 E. 3rd St., Suite 130 Los Angeles, CA 90013 RE: The tariff classification of a child’s costume from China/Vietnam/Taiwan. Dear Ms. Cooper: In your letter dated January 21, 2009, received in this office January 30, 2009, on behalf of Smiffys, you requested a tariff classification ruling. The samples which you submitted are being returned as requested. Style 36329 Clown Cutie Costume consists of a top/blouse, pants/leggings and a hat made of polyester fabric. The knit fabric top/blouse has a hoop at the bottom and is trimmed with a ruffle at the bottom and sleeves; at the back there is a one button closure. The knit fabric legging-style pants have a tunneled elastic waistband and hemmed ankles. The woven fabric clown-style hat has a ruffle at the bottom and an elastic chin strap. Style 36329 is well made with styling, hoop bottom, finished neck, sturdy seams, back button closure and ribbon finishing. The Clown Cutie 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 blouse will be 6106.20.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ blouses…knitted or crocheted: Of man-made fibers: Other, Girls’: Other." The duty rate will be 32 percent ad valorem. The applicable subheading for the pants if containing 5 percent or more by weight of elastomeric yarn or rubber, will be 6104.63.2026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts, knitted or crocheted: trousers, bib and brace overalls: Of synthetic fibers: Other: Other, Trousers and breeches: Girls’: Other: Containing 5 percent or more by weight of elastomeric yarn or rubber thread. The duty rate will be 28.2 percent ad valorem. The applicable subheading for the pants containing less than 5 percent by weight of elastomeric yarn or rubber thread will be 6104.63.2028, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts, knitted or crocheted: Trousers, bib and brace overalls: Of synthetic fibers: Other: Other, trousers and breeches: Girls’: Other: Other.” The duty rate will be 28.2 percent ad valorem. The applicable subheading for the hat will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric…Other: Of man-made fibers: Other: Not in part of braid, Other: Other: Other." The rate of duty will be 18.7 cents /kg + 6.8% 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