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

N078680 October 21, 2009 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6106.20.2030, 6204.53.3020, 6217.10.9530, 9505.90.6000 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, New York 11793 RE: The tariff classification of a child’s reversible costume from China. Dear Ms. Benedetto: In your letter dated September 30, 2009 you requested a tariff classification ruling. The samples will be returned to you. Style CS10-0007 Double Crossed Reversible Vampire to Fairy Costume consists of a blouse, adjustable skirt with elasticized waist and snaps, collar, mesh wings and sleeves. The blouse is made of knit 100 percent polyester fabric. The skirt and sleeves on one side are made of knit 100 percent polyester fabric and the other side of woven 100 percent polyester fabric. The large collar and wings are made of knit 100 percent polyester fabric. The belt was not included with the samples and therefore cannot be classified. The sleeveless blouse extends to the waist and on the Vampire side has a strip of fabric down the center with embellishments and a hook and loop closures at the back. The long skirt on the Vampire side has a strip of satin fabric down the center. The sleeves resemble a tube with elastic at both ends and an attached piece of fabric hanging from each sleeve for the Vampire side. Also as part of the Vampire Costume is a large collar with hook and loop closures that attaches to the blouse of the Vampire Costume. The sleeveless blouse on the reverse side, Fairy Costume, is made of knit velour fabric with a woven fabric with a design down the middle of the blouse. There are embellishments and trim around the top of the garment. The knee-length skirt on the Fairy Costume side has embellishments at the waist and snaps at the bottom to facilitate shorting the skirt. The costume is well made with a finished neck, sturdy seams, styling and embellishments. The Double Crossed Reversible Vampire to Fairy Costume, Style CS10-0007 consists of two or more garments. Note 14 of Section XI, of the HTSUSA, 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. Neither the knit nor the woven component provides the essential character of the skirt and sleeves. Therefore, in accordance with General Rules of Interpretation, GRI 3(c), the skirt and sleeves shall be classified in the heading which occurs last in numerical order among those which equally merit consideration. 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 and shirts, knitted or crocheted: Of man-made fibers: Other, Girls’: Other." The duty rate will be 32 percent ad valorem. The applicable subheading for skirt will be 6204.53.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ suits…skirts…(other than swimwear): Skirts and divided skirts: Of synthetic fibers: Other: Other, Girls’." The duty rate will be 16 percent ad valorem. The applicable subheading for the collar and sleeves will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories…Accessories: Other: Other, Of man-made fibers." The duty rate will be 14.6 percent ad valorem. The applicable subheading for the wings 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 jokes articles: parts and accessories thereof: Other: Other." The duty rate 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