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

N059957 May 28, 2009 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6211.42.0070, 6206.40.3050, 6204.62.4051 6217.10.9530, 6505.90.6090, 9503.00.0080 Ms. Patricia Beals Teetot & Company Incorporated 207D West Crowther Placentia, California 92870 RE: The tariff classification of a child’s unisex costume from China. Dear Ms. Beals: In your letter dated May 6, 2009, you requested a tariff classification ruling. The samples will be returned to you. Item 92040 Pirate Costume consists of a vest, shirt, trousers, sash, hat, plastic sword and plastic eye patch. The vest and pants are made of woven cotton fabric and the shirt and sash are made of woven polyester fabric. The pirate hat is made of knit velour man-made fiber fabric. The sleeveless vest has a full front opening without a closure. The long sleeve shirt has a pointed collar, elastic at the wrists and laces with metal grommets at the partial front closure. The long trousers have a tunneled elastic waistband and the sash is approximately five and a half inches wide. The costume is well made with a finished neck, tunneled waistband and styling. Item 92040 Pirate 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 vest will be 6211.42.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Track suits…other garments: Other garments, women’s or girls’: Of cotton, Vests.” The general duty rate will be 8.1 percent ad valorem. The applicable subheading for shirt will be 6206.40.3050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other, Other: Girls’ Other.” The duty rate will be 26.9 percent ad valorem. The applicable subheading for the pants 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: 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 sash will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other made up clothing accessories; parts of garments…Accessories: Other: Other, Of man-made fibers.” The duty rate will be 14.6 percent ad valorem. The applicable subheading for the pirate 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 plastic sword and eye patch 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. 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