The tariff classification of toddler costumes from China.

N100163 May 4, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6114.30.3070, 6114.30.3054, 6106.20.2030, 6113.00.9086, 6104.63.2028, 6505.90.6090, 9505.90.6000 Ms. Rosemary Beck Paper Magic Group. Halloween Division 345 7th Avenue, 6th Floor New York, NY 10001 RE: The tariff classification of toddler costumes from China. Dear Ms. Beck: In your letter dated March 30, 2010, you requested a tariff classification ruling. The samples will be returned to you. The submitted samples are Toddler Yo Gabba Gabba ™ Item Numbers 6839037 and 6839038 Foofa, 6839000 and 6839001 Brobee, 6839008 and 6839009 Plex, and 6839004 and 6839005 DJ Lance Deluxe Costumes. Item Numbers 6839037 and 6839038 Yo Gabba Gabba ™ Foofa Deluxe Costume consist of an upper body garment, pants and a hat constructed of knit polyester fleece fabric. The long sleeve upper body garment is fabric/foam lined, and features a finished two layer flower petal collar, reinforced neck and seams, thick elastic at the bottom, a rear hook and loop tab closure, and loose overlock stitched edges; the overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. Although the pants have a sturdy waist, the seams and edges are flimsy; the overall amount of finishing is such that the article is flimsy in nature or construction, and is lacking in durability. The hat represents Foofa’s face. Item Numbers 6839000 and 6839001 Yo Gabba Gabba ™ Brobee Deluxe Costume consist of a jumpsuit, hat and mittens constructed of knit 76 percent polyester, 24 percent acrylic faux fur fabric. The long sleeve jumpsuit features sewn alternating horizontal rows of contrasting color faux fur fabric covering the torso, arms and legs, sturdy seams, and a rear hook and loop tab closure; the overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The hat represents Brobee’s face. 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, for Item Numbers 6839037 and 6839038 Yo Gabba Gabba ™ Foofa Deluxe Costume, the upper body garment, and for Item Numbers 6839000 and 6839001 Yo Gabba Gabba ™ Brobee Deluxe Costume, the jumpsuit, impart the essential character of the set. The applicable subheading for the Item Numbers 6839037 and 6839038 Yo Gabba Gabba ™ Foofa Deluxe Costume 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 Item Numbers 6839000 and 6839001 Yo Gabba Gabba ™ Brobee Deluxe Costume will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Coveralls, jumpsuits and similar apparel: Women’s or girls’: Other.” The rate of duty will be 14.9 percent ad valorem. Item Numbers 6839008 and 6839009 Yo Gabba Gabba ™ Plex Deluxe Costume consist of a shirt, pants, hat and shoe covers. The shirt is constructed of knit polyester fabric, with knit lamé sleeves. The long sleeve shirt is fabric/foam lined thoughout, and features sleeves that have been quilted after being cut to shape, finished neck, sturdy seams, a full rear hook and loop tab closure, and overlock stitched edges. The pants have no fly and are constructed of knit lamé fabric that is lined and has been quilted after being cut to shape, and features a sturdy waist and seams. The overall amount of finishing is such that the shirt and pants are neither flimsy in nature or construction, nor lacking in durability. The hat is constructed of knit polyester fleece fabric with knit lame fabric trim and represents Plex’s face. The shoe covers are constructed of knit polyester fabric backed by foam; they are secured to the shoes by elastic band. Item Numbers 6839004 and 6839005 Yo Gabba Gabba ™ DJ Lance Deluxe Costume consist of a shirt, pants and hat. The shirt and pants are constructed of knit polyester fleece fabric. The long sleeve shirt features sewn alternating vertical rows of contrasting color fabric, a “ROCK” appliqué at the waist, a finished neck, sturdy seams, full rear hook and loop tab closure, and finished edges. The pants have no fly and feature a reinforced waist , sewn-in fabric side stripes, and finished cuffs. The overall amount of finishing is such that the shirt and pants are neither flimsy in nature or construction, nor lacking in durability. The hat is constructed of knit polyester faux fur fabric. Item Numbers 6839008 and 6839009 Yo Gabba Gabba ™ Plex, and 6839004 and 6839005 Yo Gabba Gabba ™ DJ Lance Deluxe Costumes consist 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 the Item Numbers 6839008 and 6839009 Yo Gabba Gabba ™ Plex, and 6839004 and 6839005 Yo Gabba Gabba ™ DJ Lance Deluxe shirts 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 rate of duty will be 32 percent ad valorem. The applicable subheading for the Item Numbers 6839008 and 6839009 Yo Gabba Gabba ™ Plex Deluxe pants will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Garments made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other, Other: Other: Women’s or girls’.” The rate of duty will be 7.1 percent ad valorem. The applicable subheading for the Item Numbers 6839004 and 6839005 Yo Gabba Gabba ™ DJ Lance Deluxe pants will be 6104.63.2028, 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), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Girls’: Other: Other.” The rate of duty will be 28.2 percent ad valorem. The applicable subheading for the Item Numbers 6839008 and 6839009 Yo Gabba Gabba ™ Plex, and 6839004 and 6839005 Yo Gabba Gabba ™ DJ Lance Deluxe hats will be 6505.90.6090, 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 man-made fibers: Knitted or crocheted or made up of from knitted or crocheted fabric: Not in part of braid, Other: Other: Other.” The rate of duty will be 20 cents per kilogram plus 7 percent ad valorem. The applicable subheading for the Item Numbers 6839008 and 6839009 Yo Gabba Gabba ™ Plex Deluxe shoe covers 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