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

N094836 March 16, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6104.33.2000, 9505.90.6000, 6104.43.2020, 6117.10.2030 6117.80.9540 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, New York 11793 RE: The tariff classification of a child’s costume from China. Dear Ms. Benedetto: In your letter dated February 16, 2010, you requested a tariff classification ruling. The samples will be returned to you. Style CS09-0053-R1 Punky Poodle Costume consists of a jacket, flimsy pullover top, skirt, scarf and belt. The jacket, which does not provide protection from the elements, is made of 100 percent knit polyester fabric. The skirt is made of 100 percent woven polyester fabric. The scarf and belt are made of knit 100 percent polyester fabric. The short bolero jacket is trimmed with pile fabric around the entire jacket and sleeves. The multi layered skirt has an elastic waist and a heat transfer design at the front. The wide belt is shirred on each side and has a hook and loop closure at the back. The double layered 3 inch wide by 24 inches long scarf has a top gold mesh layer. The costume is well made with styling, sturdy neck/waist and seams. The Punky Poodle Costume, Style CS09-0053-R1 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 Style CS09-0053-R1 Punky Poodle Costume bolero jacket will be 6104.33.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ suit-type jackets, knitted: Of synthetic fibers: Other.” The duty rate will be 28.2 percent ad valorem. The applicable subheading for the flimsy top 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 skirt will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Dresses: Of synthetic fibers: Other, Girls’." The rate of duty will be 16 percent ad valorem. The applicable subheading for the 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. The applicable subheading for the belt will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Other, Of man-made fibers: Other." The duty rate 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