The tariff classification of children’s costumes from China.

N097715 April 12, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6106.20.2030, 6114.30.3070, 4202.22.8050, 6204.43.4040 6104.43.2020 Mr. Louis D. Bernier North Star World Trade Services, Inc. 1060 Lone Oak Road, Suite 112 Eagan, Minnesota 55121 RE: The tariff classification of children’s costumes from China. Dear Mr. Bernier: In your letter dated March 11, 2010, on behalf of Manhattan Toy, you requested a tariff classification ruling. The samples will be returned to you. Item 140390 Maddie Mermaid Girls Costume consists of a top/blouse, apron-like garment resembling a fish tail and novelty handbag made of knit 100 percent polyester fabric. The top/blouse has short puff sleeves, shirring at the bust, fringe at the bottom and a hook and loop closure at the back. The velour fabric fish tail apron-like garment has ruffling at the sides, a fin at the bottom and is tied on the waist with ribbon. The novelty handbag is constructed with an outer surface of 100 percent polyester textile material.  It is in the shape of a seashell and designed to contain the small personal effects a child would normally carry on a daily basis. It has a textile-lined main compartment, an open top with a hook-and-loop closure and a carrying handle of plastic pearl-like beads.  The handbag measures approximately 7” (W) x 6” (H) x 0.25” (D). Item 140410 Fayla Fairy Costume consists of a dress and wings. The dress is made of woven satin 90 percent polyester/10 percent nylon fabric. The sleeveless dress has thin elasticized straps, a bow at the waist, satin petals extending from the waist and a multi layer skirt with a net ruffle trim at the bottom. Item 140420 Princess Seraphina Costume consists of a dress made of woven 60 percent polyester/40 percent nylon fabric and a tiara. The long dress has pleating at the bodice, puff sleeves, a square trimmed neck, and a split sheer overlay with trim on the skirt. Item 140430 Belisama Ballerina Costume consists of a knit 60 percent polyester/40 percent nylon fabric dress with a woven fabric lining and ballet slippers. The sleeveless dress has a velour bodice, draping along the neckline, a petal-like peplum, multi-layer skirt and a hook and loop closure at the back. The costumes are well made with styling, finished neck and edges and sturdy waist and seams. Item 140390 Maddie Mermaid 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. 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 dress for Items 140410 Fayla Fairy, 140420 Princess Seraphina, and140430 Belisama Ballerina imparts the essential character of the set. The applicable subheading for the blouse, Item 140390 Maddie Mermaid, 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 duty rate will be 32 percent ad valorem. The applicable subheading for the fish tail apron-like garment, Item 140390 Maddie Mermaid, will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’." The rate of duty will be 14.9 percent ad valorem. The applicable subheading for the novelty handbag, Item 140390 Maddie Mermaid, will be 4202.22.8050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, Other, Other, Other: Of man-made textile materials.” The duty rate will be 17.6 percent ad valorem. The applicable subheading for Items 140410 Fayla Fairy and 140420 Princess Seraphina Costume Sets will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts . . . Dresses: Of synthetic fibers: Other: Other, Other: Girls’." The duty rate will be 16 percent ad valorem. The applicable subheading for Item 140430 Belisama Ballerina Costume Set, 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. 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