The tariff classification of children’s costumes from China.

N071345 September 4, 2009 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6111.30.5070, 6104.43.2020, 6108.11.0020, 9615.19.6000 9505.90.6000, 6209.30.3040, 6505.90.6030, 6208.11.0000 6505.90.6090, 6114.30.3054 Ms. Christian Lee Handerson Handicraft Mfg. Company11F/6, No. 2, Jian-Ba Road Chung-Ho Taipei, Taiwan RE: The tariff classification of children’s costumes from China. Dear Ms. Lee: In your letter dated August 05, 2009, you requested a tariff classification ruling. The samples will be returned to you. All costumes will be sold in sizes Infant 1-2 and Toddler 2-4. The overall amount of finishing is such that the above costumes are neither flimsy in nature or construction, nor lacking in durability. Style 1011-01 Princess Fairy Infant Costume Set consists of a dress, with a knit velour fabric top with a drop waist and a woven fabric bottom, and an underskirt/ petticoat, headpiece and wings made of knit polyester fabric. The dress is designed with shirred puff sleeves with tight over lock stitched edges, a faux laced up spangle design down the front and a multi layer petal skirt. The essential character of the dress is imparted by the knit portion. The multi layer under skirt has a sturdy elastic waist and seams and edges that do not easily fray. The rigid headband which resembles antenna is covered with velour fabric. Regarding the Princess Fairy Infant Costume, 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 infant clothing imparts the essential character of the set. The applicable subheading for the Size Infant 1 to 2, Style S-1011-01 Princess Fairy Costume Set will be 6111.30.5070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Babies’ garments and clothing accessories, knitted or crocheted, Of synthetic fibers: Other, Other, Other.” The duty rate will be 16 percent ad valorem. The Princess Fairy Toddler 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 dress, size Toddler 2-4, Style S-1011-01 Princess Fairy Costume will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women's or girls’ suits, ensembles…dresses, skirts, divided skirts, trousers…knitted or crocheted: Dresses: Of synthetic fibers, Other, Girls’.” The rate of duty will be 16 percent ad valorem. The applicable subheading for the underskirt/petticoat, Size Toddler 2-4, Style S-1011-01 Princess Fairy Costume will be 6108.11.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Slips and petticoats: Of man-made fibers, Girls’.” The duty rate will be 14.9 percent ad valorem. The applicable subheading for the headpiece/ headband, Toddler Style S-1011-01 Princess Fairy Costume will be 9615.19.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Combs, hair-slides and the like; hair pins, curling pins, curling grips, Hair-curlers and the like, other than those of heading 8516, and parts thereof: Combs, hair-slides and the like: Other: Other.” The rate of duty will be 11 percent ad valorem. The applicable subheading for the wings, Toddler, Style S-1011-01 Princess Fairy Costume will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." The duty rate will be Free.   Style S-1200-01 LiL’Red Riding Hood Infant and Toddler Costume consist of a dress, underskirt/petticoat and hood. The hood is made of knit 100 percent polyester fabric and the underskirt/ petticoat is made of woven polyester fabric. The dress has a knit top and a woven bottom with sturdy seams. The garment has shirred puff sleeves with elastic and trim, and a front lace-like apron effect that extends to the middle of the skirt. The essential character of the dress is imparted by the knit portion. The underskirt has a sturdy elastic waist and a knit net trim bottom. The hood extends to the shoulder and has a hook and loop closure at the neck. The Lil’ Red Riding Hood Costume Infant and Toddler 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 dress, size Infant 1 to 2, Style S-1009-01 LiL’Red Riding Hood Costume will be 6111.30.5070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Babies’ garments and clothing accessories, knitted or crocheted, Of synthetic fibers: Other, Other, Other.” The duty rate will be 16 percent ad valorem. The applicable subheading for the underskirt/petticoat, Size Infant 1-2, Style S-1200-01 LiL Riding Hood will be 6209.30.3040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Babies’ garments and clothing accessories, Of synthetic fibers: Other, Other: Other.” The duty rate will be 16 percent ad valorem. The applicable subheading for the hood, Infant Style S-1200-01 Lil’ Riding Hood Costume will be 6505.90.6030, 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, For babies." The duty rate will be 20 cents per kilogram + 7 percent ad valorem. The applicable subheading for the dress, size Toddler 2-4, Style S-1009-01 LiL’Red Riding Hood Costume will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women's or girls’ suits, ensembles…dresses, skirts, divided skirts, trousers…knitted or crocheted: Dresses: Of synthetic fibers, Other, Girls’.” The rate of duty will be 16 percent ad valorem. The applicable subheading for the underskirt/petticoat, Size Toddler 2-4, Style S-1200-01, LiL’ Red riding Hood Toddler Costume will be 6208.11.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: slips and petticoats: Of man-made fibers.” The rate of duty will be 14.9 percent ad valorem. The applicable subheading for the hood, Toddler Style 1200-01 LiL’ Red Riding Hood Costume 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: 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. Style S-1009-01 Lil’ Devil Costume Infant and Toddler Costume consists of a jumpsuit made of knit polyester velour fabric. The jumpsuit has attached wings at the back and an attached hood with horns. The garment has a full front opening with hook and loop closures. The applicable subheading for the Size Infant 1-2, S-1009-01 Lil’ Devil Costume will be 6111.30.5070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Babies’ garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Other, Other: Other." The duty rate will be 16 percent ad valorem. The applicable subheading for the Size Toddler 2-4, Style S-1009-01, Lil’Devil Costume will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Coveralls, jumpsuits and similar apparel: Women’s or girls’: Other." The duty rate will be 14.9 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/. Your request for Style B-0254-02, Child Vampire Costume has already been ruled on in ruling N048840, dated February 6, 2009. 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