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

N090866 January 29, 2010 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6211.32.0015, 6211.32.0025 Ms. Pat Beals Teetot & Company, Inc. 341 South Melrose, Suite A Placentia, CA 92870 RE: The tariff classification of a child’s costume from China. Dear Ms. Beals: In your letter dated January 8, 2010, you requested a tariff classification ruling. The Item# 10570 Police Costume consists of a jumpsuit, hat, belt, whistle, and toy badge, night stick, radio, and handcuffs. The jumpsuit is constructed of woven 100 percent cotton fabric. The hat is constructed of woven 100 percent cotton fabric and has a plastic visor. The belt is constructed of plastic coated cotton fabric. The whistle and toy items are constructed of plastic. The well made jumpsuit is designed to look like a shirt and pants and features, “shirt” collar and cuffs, finished neck, two chest pockets with buttons, a left over right “shirt” closure with buttons, and a “pants” fly. 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 jumpsuit imparts the essential character of the set. The applicable subheading for the Item# 10570 Police Costume, boys’ sizes 2-7, will be 6211.32.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “”…Other garments, men’s or boys’: Of cotton, Coveralls, jumpsuits and similar apparel” Other: Boys’: Sizes 2-7.” The rate of duty will be 8.1 percent ad valorem. The applicable subheading for the Item# 10570 Police Costume, boys’ sizes other than 2-7, will be 6211.32.0025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “”…Other garments, men’s or boys’: Of cotton, Coveralls, jumpsuits and similar apparel” Other: Boys’: Other.” The rate of duty will be 8.1 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