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

N090869 February 4, 2010 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6206.30.3061, 6204.62.4051, 6505.90.2060, 9505.90.6000  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. Item # 10560 Zombie/Mummy Costume consists of a shirt, pants, hood and chains/irons. The shirt, pants and hood are constructed of woven 100 percent cotton fabric. The well made articles feature sewn-on gauze-like strip overlays that provide a mummy’s wrapping look to the costume. The shirt has a rear string tie closure. The pants have no fly. The chains/irons are made of plastic. The Item # 10560 Zombie/Mummy Costume consists of two or more garments. Note 14 of Section XI, of the HTSUS, 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 Item # 10560 shirt will be 6206.30.3061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ blouses, shirts and shirt-blouses: Of cotton: Other: Other, Other: Other: Girls’: Other.” The duty rate will be 15.4 percent ad valorem. The applicable subheading for the Item # 10560 pants will be 6204.62.4051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ suits…trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: Other, Other: Girls’ trousers and breeches: Other: Other.” The duty rate will be 16.6 percent ad valorem. The applicable subheading for the Item # 10560 hood will be 6505.90.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Hats or other headgear, knitted or crocheted, or made from lace, felt or other textile fabrics, in the piece (but not in strips)…Other: Other: Of cotton, flax or both: Not knitted…headwear of cotton, Other. The rate of duty will be 7.5 percent ad valorem. The applicable subheading for the Item # 10560 chains/irons will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” The rate of duty will be Free. 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