The tariff classification of toddler costumes from China/Vietnam/Taiwan.

N072600 September 9, 2009 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6105.20.2030, 6211.43.0091, 6106.20.2030, 6104.63.2028, 9505.90.6000, 6505.90.6090 Ms. Helena Cooper Original Concepts Inc. 701 E. 3rd Street, Suite 130 Los Angeles, California 90013 RE: The tariff classification of toddler costumes from China/Vietnam/Taiwan. Dear Ms. Cooper: In your letter dated August 19, 2009, on behalf of Smiffy’s, you requested a tariff classification ruling. You have redesigned three costumes that were the subject of ruling N050530, dated February 20, 2009. The samples which you submitted are being returned as requested. Style 36168 Frankie costume consists of a garment that you identify as a jacket, blouse, pants, shoe covers and hood that is constructed of warp knit 100 percent polyester fabric. The long sleeve jacket/shirt has a shawl collar and a full front opening with a hook and loop closure that closes left over right. The sleeveless blouse has a capped neckline, sturdy seams, a hook and loop tab closure at the back, and tight overlock stitching at the closure, armholes and bottom. The long pants have a tunneled elastic waistband without a fly. The shoe covers have an elastic band at the bottom and are constructed of knit fabric with a foam center. The hood-style headpiece has a hook and hoop closure under the chin and resembles the Frankenstein character. Style 36169 Drac Costume consists of a cape, blouse, pants, shoe covers and hood. The cape is made of woven satin 100 percent polyester fabric. The lined cape has a stand-up collar, and finished neckline and edges. The blouse, pants, shoe covers and hood are constructed of warp knit 100 percent polyester fabric. The long sleeve blouse has a capped neckline, sturdy seams, attached jabot at the front, embroidered bat and buttons, a hook and loop tab closure at the back, and hemmed edges. The long pants have a tunneled elastic waistband without a fly. The shoe covers have an elastic band at the bottom and are constructed of knit fabric with a foam center. The hood has a hook and loop closure under the chin. Style 36170 Mummy Costume consists of a blouse, pants, shoe covers and hood that are constructed of warp knit 100 percent polyester fabric. The long sleeve blouse has a capped neckline, sturdy seams, a hook and loop tab closure at the back, and hemmed edges. The long pants have a tunneled elastic waistband without a fly. The shoe covers have an elastic band at the bottom and are constructed of knit fabric with a foam center. The lined hood has a hook and loop closure under the chin. The overall amount of finishing is such that the costumes are neither flimsy in nature or construction, nor lacking in durability. Styles 36168, 36169 and 36170 consist 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. Chapter 61, Note 9 states, “Garments of this chapter designed for left over right closure at the front shall be regarded as men’s or boys’ garments, and those designed for right over left closure at the front as women’s or girls’ garments.” The applicable subheading for the Style 36168 jacket/shirt will be 6105.20.2030, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “Men’s or boys’ shirts, knitted or crocheted: Of man-made fibers: Other: Boys’: Other.” The duty rate is 32 percent ad valorem. The applicable subheading for the Style 36169 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 rate of duty will be 16 percent ad valorem. The applicable subheading for the Styles 36168, 36169 and 36170 blouse will be 6106.20.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other, Girls’: Other. The rate of duty will be 32 percent ad valorem. The applicable subheading for the Styles 36168, 36169 and 36170 pants will be 6104.63.2028, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Girls’: Other: Other.” The rate of duty will be 28.2 percent ad valorem. The applicable subheading for the Styles 36168, 36169 and 36170 shoe covers 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 rate of duty will be Free. The applicable subheading for the Styles 36168, 36169 and 36170 hood will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Hats or other headgear, knitted or crocheted, or made from lace, felt or other textile fabrics, in the piece (but not in strips)…Other: Other: Of man-made fibers: Knitted or crocheted or made up of from knitted or crocheted fabric: Not in part of braid, Other: Other: Other.” The rate of duty will be 20 cents per kilogram plus 7 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/. 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