The tariff classification of infant and toddler costumes from China. Correction to Ruling Number N076716

N083103 November 24, 2009 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6111.30.5020, 6114.30.1020 Ms. Maureen Kostial Pm&j, LLC 10911 West Highway 55, Suite 205 Plymouth, Minnesota 55441 RE: The tariff classification of infant and toddler costumes from China. Correction to Ruling Number N076716 Dear Ms. Kostial: This replaces Ruling Number N07616, dated October 14, 2009. You have indicated your original request contained an error in packaging information on the sizing of the costumes. A complete corrected ruling follows. Item pmj1001 Plush Pumpkin Costume with Hat is constructed of knit 100 percent polyester plush fabric. The garment has long sleeves with elastic at the wrists, a leaf-like collar and extends to the hip with elastic at the bottom. The back of the garment does not have a closure. The hat has elastic around the outer portion and resembles the top of a pumpkin. The costume will be imported in toddler sizes. Item pmj 1002 Plush Flower Costume with Hat that you refer to as a headband is constructed of knit 100 percent polyester fabric. The top has long sleeves trimmed at the wrists, a leaf-like collar and extends to the waist with elastic at the bottom. The garment has a hook and loop closure at the back. The hat covers the crown of the head, trimmed with felt pedals and has a hook and loop closure. The costume will be imported in infant sizes. Item pmj 1003 Plush Shark Costume with Hood is constructed of knit 100 percent polyester plush fabric. The coverall has long sleeves and long legs with elastic at the wrists and ankles. The coverall also features a jewel neckline and three hook and loop closures at the front left side. The hood covers the head and has a hook and loop chin closure. The costume will be imported in infant sizes. You suggest classification 9505.90.6000; however the costumes are well made with finished neck, sturdy seams and hemmed edges and therefore classified in Chapter 61. 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. 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 garment imparts the essential character of the sets. The applicable subheading for the pmj 1002 Plush Flower Costume Set, Infant Size and pmj 1003, Plush Shark Costume Set will be will be 6111.30.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Other, Sets.” The rate of duty will be 16 percent ad valorem. The applicable subheading for Item pmj 1001, Toddler Size Plush Pumpkin Costume Set, will be, 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s or girls’." The duty rate will be 28.2 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