The tariff classification of infant and toddler costumes from China.

N085638 December 16, 2009 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6111.30.5020, 6104.43.2020, 6204.43.4040 Ms. Christian Lee Handerson Handicraft Mfg., Co. 11F/6, No.2, Jian-Ba Road, Chung-Ho Taipei, Taiwan RE: The tariff classification of infant and toddler costumes from China. Dear Ms. Lee: In your letter dated November 18, 2009, on behalf of Sears Holdings Global Sourcing Ltd., you requested a tariff classification ruling. The samples will be returned to you. Style GS-3259-00 Infant Fish Costume consists of a body garment, hat and shoes made of knit 100 percent polyester fabric. The sleeveless garment extends to the hip and has fabric that resembles fins extending at the sides and a tail at the back. Style S-3317-00 Infant Doggy Costume consists of a sleeveless hooded garment with ears and shoes made of knit 100 percent polyester fabric. The sleeveless garment extends to the hip and has a hook and loop closure at the back. At the front there is tie that resembles a dog bone and a tail at the back. Style S-3327-00 Toddler Pumpkin Costume consists of a dress and hat made of knit 100 percent polyester fabric. The sleeveless dress has a ruffle the waist and hem, faux ribbon laces at the front, and a hook and loop closure at the back. Style S-3328-00 Toddler Star Angel Costume consists of dress, headpiece and wings. The dress is made of 100 percent polyester fabric. The top portion is made of knit velour fabric and the multi-layer skirt is made of woven polyester fabric and trimmed with a gold ribbon. Neither component imparts the essential character of the dress , which will be classified in accordance with General Rule of Interpretation (GRI) 3 (c) under the heading that occurs last in numerical order in the HTSUS. Style S-3240-02 Toddler Black Cat Costume consists of a dress made of knit 100 percent polyester fabric and a headpiece and wings. The long sleeve dress has a drop waist, multi-layered skirt and trimmed with a lace-like fabric and faux ribbon laces. The costumes are well made with styling, sturdy waist and seams, and finished neck and edges. 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 for Styles S-3259-00 and S-3317-00 and the dress for Styles S-3327-00, S-3328-00 and S-3240-02 impart the essential character of the set. The applicable subheading for Style S-3259-00 Infant Fish and S-3317-00 Infant Doggy Costume Sets 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 the Styles S-3327-00 Toddler Pumpkin and S-3240-02 Toddler Black Cat Costume Set will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts…knitted or crocheted, Dresses, Of synthetic fibers, Other, Girls'." The rate of duty will be 16 percent ad valorem. The applicable subheading for the Style S-3328-00 Toddler Star Angel Costume Set will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts . . . Dresses: Of synthetic fibers: Other: Other, Other: Girls’." The duty rate will be 16 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