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

N078978 October 27, 2009 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6114.30.3060, 9505.90.6000, 6204.63.3530, 6505.90.7090, 9503.00.0080 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, NY 11793 RE: The tariff classification of a child’s costume from China. Dear Ms. Benedetto: In your letter dated September 24, 2009, you requested a tariff classification ruling. The sample which you submitted is being returned as requested. The submitted sample is a Style No. A2528 Doctor Costume consisting of a lab coat, scrub top, scrub pants, surgeon’s cap, and toy stethoscope. The costume comes in sizes Small (5-7), Medium (8-10) and Large (12-14). The lab coat is constructed of knit 100 percent polyester fabric. It features a finished neck, loose overlock stitched double layer collar, loose overlock stitched double layer lapel, loose single straight stitched seams, loose overlock stitched chest pocket, left over right hook and loop tab front closure with loose overlock stitching, long sleeves with loose overlock stitched wrists, loose overlock stitched bottom of the garment, three sewn-on decorative buttons, and sewn-on plastic I.D. holder with a printed cardboard insert that states “doctor.” The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The scrub top, scrub pants and surgeon’s cap are constructed of woven 94 percent polyester, 6 percent cotton fabric. The scrub top features loose overlock stitched neck, loose single straight stitched seams, loose overlock stitched chest pocket, hook and loop tab closure with overlock stitching, short sleeves with loose overlock stitched edges, loose overlock stitched bottom of the garment, and sewn-on plastic I.D. holder with a printed cardboard insert that states “doctor.” The overall amount of finishing is such that the article is flimsy in nature or construction, and lacking in durability. The scrub pants feature an elasticized tunnel waist, loose single straight stitched seams, and hemmed ankles. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The surgeon’s cap features a braided elastic band around the edge. The toy stethoscope is made of plastic. The Style No. A2528 Doctor Costume 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. The applicable subheading for the Style No. A2528 lab coat will be 6114.30.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Men’s or boys’.” The rate of duty will be 14.9 percent ad valorem. The applicable subheading for the Style No. A2528 scrub top 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 Style No. A2528 scrub pants will be 6204.63.3530, 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): Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Other, Trousers and breeches: Girls’: Other.” The rate of duty will be 28.6 percent ad valorem. The applicable subheading for the Style No. A2528 surgeon’s cap will be 6505.90.7090, 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: Wholly or in part of braid, Other: Other.” The rate of duty will be 6.8 percent ad valorem. The applicable subheading for the Style No. A2528 toy stethoscope will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters…dolls, other toys…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