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

N059955 June 2, 2009 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6211.42.0081, 6204.62.4051, 6211.43.0091, 6505.90.6090 9503.00.0080, 7117.90.7500 Ms. Patricia Beals Teetot & Company Incorporated 207D West Crowther Placentia, California 92870 RE: The tariff classification of a unisex child’s costume from China. Dear Ms. Beals: In your letter dated May 6, 2009, you requested a tariff classification ruling. The sample will be returned to you. Item 92030 Magician/Vampire Costume consists of a jacket, trousers, cape, top hat, plush rabbit, magic wand and pendant. The tuxedo-style jacket/shirt and trousers are made of woven cotton fabric and the cape is made of woven 100% polyester fabric. The hat is made of knit velour man-made fiber fabric and the plush rabbit is made of polyester fabric with a plastic wand. The tuxedo jacket/shirt with tails has a back hook and loop closure, longs sleeves and attached shirt, cummerbund and bow tie. The long trousers have a tunneled elastic waistband and no fly. The cape has a lining, a large collar and a tie at the front. The hat has a slit in the top lining for the rabbit. The costume is well made with a finished neck, tunneled waistband, styling and finished edges. Item 92030 Magic/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 tuxedo-style jacket/shirt will be 6211.42.0081, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Track suits, ski-suits and swimwear; other garments: Other garments, Women’s or girls’: Of cotton, Other.” The duty rate will be 8.1 percent ad valorem. The applicable subheading for the trousers will be 6204.62.4051, 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 (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: Other, Other: Girls’ trousers and breeches: Other: Other.” The duty rate will be 16.6 percent ad valorem. The applicable subheading for the 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 of duty will be 16 percent ad valorem. The applicable subheading for the top hat will be 6505.90.6090, 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: Other: Of man-made fibers: knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid, Other: Other: Other.” The duty rate will be 20 cents per kilogram plus 7 percent ad valorem. The applicable subheading for the plush rabbit and magic wand will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles…other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other.” The rate of duty will be Free. The applicable subheading for the plastic 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/. 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