The tariff classification of a toddler costume from China.

N083622 November 24, 2009 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6106.20.2030, 6114.30.3070, 6505.90.6090 Ms. Kim Benedetto Seasons, USA Inc. 3434 Heather Lane Wantagh, New York 11793 RE: The tariff classification of a toddler costume from China. Dear Ms. Benedetto: In your letter dated October 27, 2009 you requested a tariff classification ruling. The sample will be returned to you. Style CS10-0062 Toddler Size Friendly Pumpkin Costume consists of a blouse, hat and body garment. You state that the items are made of made of knit 70 percent polyester/ 30 percent bamboo fabric. For the purpose of this ruling it is assumed that the bamboo fiber is a regenerated cellulosic fiber and it will be considered an artificial fiber. The long sleeve blouse has a hook and loop closure at the back, mock turtle neck collar and embellishments of three ornamented leaves at the front. The sleeveless body garment is stuffed and resembles a pumpkin, extends to approximately the hip and has a hook and loop closure at the back. The hat resembles the top of a pumpkin with two fabric leaves at the top. The costume is well made with sturdy seams, styling and embellishments. The Toddler Size Friendly Pumpkin Costume, Style CS10-0062 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 Style CS10-0062 the Toddler Size Pumpkin Costume 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 Style CS10-0062 the Toddler Size Pumpkin Costume body garment will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’." The rate of duty will be 14.9% ad valorem. The applicable subheading for Style CS10-0062 the Toddler Size Pumpkin Costume hat Style will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric...Other: Of man-made fibers: knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid, Other: Other: Other." The duty rate 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