The tariff classification of toddler costumes from China.

N102299 May 12, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6114.30.3070, 9505.90.6000, 6106.20.2030, 6104.63.2028, 6505.90.6090 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 April 16, 2010, you requested a tariff classification ruling. The samples will be returned to you. The submitted samples are Toddler, 2T and 3/4T, Yo Gabba Gabba ™ Item Numbers 6839011 and 6839012 Foofa, 6839006 and 6839007 Brobee, 6839002 and 6839003 DJ Lance, and 6839013 and 6839014 Plex Costumes. Item Numbers 6839011 and 6839012 Yo Gabba Gabba ™ Foofa Costume consist of an upper body garment, pants and a hat constructed of knit polyester fabric. The long sleeve upper body garment is fabric/foam lined, reaches to the upper thigh and features a single 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 6839006 and 6839007 Yo Gabba Gabba ™ Brobee Costume consist of a jumpsuit and hat constructed of knit polyester fabric. The long sleeve jumpsuit features printed alternating horizontal rows of contrasting color fabric covering the torso, arms and legs, loose overlock stitched neck, seams and edges, and a rear hook and loop tab closure; the overall amount of finishing is such that the article is flimsy in nature or construction, and is lacking in durability. The hat represents Brobee’s face. Item Numbers 6839002 and 6839003 Yo Gabba Gabba ™ DJ Lance Costume consist of a shirt, pants, and a hat constructed of knit polyester fabric. The long sleeve shirt features printed alternating vertical rows of contrasting color, “ROCK” printed at the waist, a finished neck, stiffened collar with loose overlock stitching, flimsy seams, full rear hook and loop tab closure with loose overlock stitching, and two-layer finished cuffs and shirt bottom. The pants have no fly and feature a reinforced waist, sewn-in fabric side stripes, and two-layer 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 semi-circle hat features sewn-on stars. Item Numbers 6839013 and 6839014 Yo Gabba Gabba ™ Plex Costume consist of a shirt, pants and hat constructed of knit polyester fabric. The long sleeve shirt features a finished neck, loose overlock stitched seams, loose overlock stitched edges, and a full rear hook and loop tab closure; the overall amount of finishing is such that the article is flimsy in nature or construction, and is 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 Plex’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 6839011 and 6839012 Yo Gabba Gabba ™ Foofa Costume, the upper body garment, for Item Numbers 6839006 and 6839007 Yo Gabba Gabba ™ Brobee Costume, the jumpsuit, and for 6839013 and 6839014 Yo Gabba Gabba ™ Plex, the shirt, impart the essential character of the set. Item Numbers 6839002 and 6839003 Yo Gabba Gabba ™ DJ Lance Costume 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 6839011 and 6839012 Yo Gabba Gabba ™ Foofa 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 6839006 and 6839007 Yo Gabba Gabba ™ Brobee, and 6839013 and 6839014 Yo Gabba Gabba ™ Plex Costumes 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 Numbers 6839002 and 6839003 Yo Gabba Gabba ™ DJ Lance shirt 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 6839002 and 6839003 Yo Gabba Gabba ™ DJ Lance 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 6839002 and 6839003 Yo Gabba Gabba ™ DJ Lance hat 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. 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