The tariff classification of a top, pants, a hat, a belt-like clothing accessory and a toy from China.

N083597 November 12, 2009 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000; 6506.91.0060; 6217.10.9530; 9503.00.0080 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, NY 11793 RE: The tariff classification of a top, pants, a hat, a belt-like clothing accessory and a toy from China. Dear Ms. Benedetto: In your letter dated October 29, 2009, you requested a tariff classification ruling. You submitted a sample of the Toddler Lil Zookeeper Costume identified as style #CS10-0042, which consists of a polyester woven fabric top and pants, an ethylene vinyl acetate safari-type hat, a non-woven belt-like accessory and a plastic toy monkey that are packaged together. The textile top features epaulets, pockets, a well-made neck, embroidered buttons, an embroidered pocket, loose visible overlock stitched seams, hook and loop tabs and loose visible overlock and/or raw edges at the arms, hem, closure, collar, and styling features. The textile pants do not have belt loops but feature a well-made waist, loose visible overlock stitched seams and loose visible overlock and/or raw edges. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) states that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. The Toddler Lil Zookeeper Costume is not considered to be a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Playing with a toy monkey and wearing a costume are separate activities; therefore, the articles must be classified separately. Your sample is being returned per your request. The applicable subheading for the flimsy polyester woven fabric top and pants 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 safari-type hat will be 6506.91.0060, HTSUS, which provides for "Other headgear, whether or not lined or trimmed: Other: Of rubber or plastics…Other." The rate of duty will be Free The applicable subheading for the non-woven belt-like accessory will be 6217.10.9530, HTSUS, which provides for "Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Accessories: Other: Of man-made fibers." The rate of duty will be 14.6 percent ad valorem. The applicable subheading for the toy monkey will be 9503.00.0080, HTSUS, which provides for "Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other." The rate of duty will be Free. Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov (click on "For Business" and then on "Textile, Wool, Fur"). 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 Wayne Kessler at (646) 733-3026. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division