The tariff classification of children’s costumes from China.

N086567 December 22, 2009 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6104.43.2020, 6114.30.3054, 6110.30.3059, 6104.63.2028 6217.10.8500 Ms. Christian Lee Handerson Handicraft Mfg. Co. 11F/6, No.2 Jian-Ba Road, Chung-Ho, Taipei, Taiwan RE: The tariff classification of children’s 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. Style S-3329-00 Toddler Black Witch Costume consists of a dress and witch hat made of knit velour 100 percent polyester fabric. The dress has long sleeves, faux ribbon laces with lace like trim down the front, a multi layered skirt and a hook and loop closure at the back. Style S-3330-00 Toddler Pink Ribbon Fairy Costume consists of a dress and headpiece. The dress is made of knit 100 percent polyester fabric. The dress has a velour top, long sleeves, faux ribbon laces at the front, a multi layered skirt and a hook and loop closure at the back. Style-3335-00 Toddler Pirate Boy Costume consists of a jumpsuit, boot covers and headpiece. The jumpsuit is made of knit 100 percent polyester fabric. The garment has an attached woven fabric vest, long sleeves, an attached jabot and a hook and loop closure at the back. Style S-3336-00 Toddler Indian Boy Costume consists of a top, pants and headpiece. The pullover top and pants are made of knit 100 percent polyester fabric. The top has long sleeves trimmed with fringe and there is fringe at the bottom and top of the garment. The long pants without a fly have a tunneled elastic waist. The woven polyester headband has elastic at the back and a felt feather at the front. Style S-3087-00 Toddler Vampire Boy Costume consists of a jumpsuit and capelet made of knit 100 percent polyester fabric. The jumpsuit has an attached woven fabric brocade vest, long sleeves, an attached jabot and a hook and loop closure at the back. The costumes are well made with styling, finished neck, sturdy waist and seams, and finished 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 dress for Styles S-3329-00 and 3330-00 and the jumpsuit for Styles S-3335-00 and S-3087-00 impart the essential character of the sets. The Toddler Indian Boy Costume, Style S-3336-00 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 Styles S-3329-00 Toddler Black Witch and S-3330-00 Toddler Pink Ribbon Fairy Costume Sets will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women's or girls' suits, ensembles…dresses, skirts, divided skirts, trousers…knitted or crocheted: Dresses: Of synthetic fibers, Other, Girls’.” The rate of duty will be 16 percent ad valorem. The applicable subheading for Styles S-3335-00 Toddler Pirate Boy and S-3087-02 Toddler Vampire Boy Costume Sets will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Coveralls, jumpsuits and similar apparel: Women’s or girls’: Other." The duty rate will be 14.9 percent ad valorem. The applicable subheading for the pullover for Style S-3336-00 Toddler Indian Boy Costume will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other, Other: Women’s or girls’ : Other." The duty rate will be 32 percent ad valorem. The applicable subheading for the Toddler Indian Boy pants will be 6104.63.2028, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Girls’: Other: Other." The duty rate will be 28.2 percent ad valorem.  The applicable subheading for the Toddler Indian Boy headband will be 6217.10.8500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories; parts of garments or of clothing accessories… Accessories: Other: Headbands, ponytail holders and similar articles." The rate of duty will be 14.6 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