The tariff classification of a child’s costume from China.

N090642 February 4, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6106.20.2030, 6104.53.2020, 6117.10.2030 Mr. Randy Williams Concept Marketing 18644 E Powers Lane Aurora, CO 80015 RE: The tariff classification of a child’s costume from China. Dear Mr. Williams: In your letter dated November 30, 2009, received by this office on January 12, 2010, you requested a tariff classification ruling. The sample which you submitted is being returned as requested. The submitted sample, Style# CS10-0049 Pirate Lass Costume, consists of a blouse, skirt and scarf. The costume will be imported in Child sizes 5-7, 8-10 and 12-14. The Style # CS10-0049 blouse is constructed of bodice panels knit 100 percent polyester fabric with the sleeves and bust panel of woven 100 percent cotton fabric. The knit fabric bodice panels impart the essential character of the blouse. The short sleeve blouse features a defined gathered bust, gathered sleeve with thin elastic and raw edge, sturdy neck, full rear hook and loop tab closure, and basque bottom with loose overlock stitching. The Style # CS10-0049 skirt is constructed of knit 100 percent polyester fabric with a front insert panel of knit 50 percent polyester, 50 percent cotton fabric. The skirt has a sturdy waist, layered skirt, faux lace up front, and sturdy seams. The Style # CS10-0049 scarf is constructed of knit 100 percent polyester fabric. The triangular scarf measures approximately 30 x 24 x 24 inches. The overall amount of finishing is such that the garments are neither flimsy in nature or construction, nor lacking in durability; your costume is well made. The Style # CS10-0049 Pirate Lass Costume 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 Style # CS10-0049 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 rate of duty will be 32 percent ad valorem. The applicable subheading for the Style # CS10-0049 skirt will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Girls’.” The rate of duty will be 16 percent ad valorem. The applicable subheading for the Style # CS10-0049 scarf will be 6117.10.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up clothing accessories, knitted or crocheted…Shawls, scarves, mufflers, mantillas, veils and the like: Of man-made fibers, Other.” The rate of duty will be 11.3 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