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

N092980 March 2, 2010 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.:  6211.43.0076, 6206.30.3061, 6204.62.4051, 6505.90.2060, 9505.90.6000, 9503.00.0080  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 20, 2010, received by this office on February 1, 2010, you requested a tariff classification ruling. Item # 10585 Captain Hook Costume consists of a vest, shirt, pants, headgear, and plastic hook-hand, dagger and eye patch. The well made sleeveless vest is constructed of woven 100 percent polyester fabric; it has no means of closure and features an embroidered dragon. The well made long sleeve shirt is constructed of woven 100 percent cotton fabric; it features a large collar and deep V-neck opening with a string tie. The well made pants are constructed of woven 100 percent cotton fabric; they have no fly, reach to below the knee and feature a sturdy waist and jagged edges. The headpiece is a permanently shaped headscarf constructed of woven cotton fabric with permanently affixed faux dreadlocks. The Item # 10585 Captain Hook 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 # 10585 Captain Hook vest will be 6211.43.0076, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “…Other garments, women’s or girls’: Of man-made fibers, Vests: Other.” The rate of duty will be 16 percent ad valorem. The applicable subheading for the Item # 10585 Captain Hook 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 # 10585 Captain Hook pants will be 6204.62.4051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts, 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 rate of duty will be 16.6 percent ad valorem. The applicable subheading for the Item # 10585 Captain Hook headgear (headscarf with hair) 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 # 10585 Captain Hook hook-hand and eye patch 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. The applicable subheading for the Item # 10585 Captain Hook dagger will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters…dolls, other toys…parts and accessories thereof, 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