The tariff classification of children’s costumes from China.

N108675 July 1, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6114.30.3054 Ms. Patricia Ann Bloomer A & A Contract Customs Brokers USA, Inc. P.O. Box 4059 #2 12th Street Blaine, Washington 98231 RE: The tariff classification of children’s costumes from China. Dear Ms. Bloomer: In your letter dated May 26, 2010, on behalf of The Bridge Direct Inc., you requested a tariff classification ruling. The sample will be returned. Two samples were submitted with your request. The Mr. Squiggles and Jilly Costumes that are made of knit 100 percent polyester fabric. The Style 10551 Mr. Squiggles Costume consists of a jumpsuit, capelet, and headpiece with an attached mask of a hamster and chin strap with a hook and loop closure. The jumpsuit has long sleeves and a hook and loop closure at the back. The small capelet has a full front opening with a button closure. The Style 10552 Jilly Costume consists of a jumpsuit, and headpiece with an attached mask of a hamster and a chin strap with a hook and loop closure. The jumpsuit has long sleeves, a peplum and a hook and loop closure at the back. The costumes are well made with a finished neck and edges, sturdy waist and seams. 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 jumpsuit for Style 10551 Mr. Squiggles Costume and Style 10552 Jilly Costume imparts the essential character of the set. The applicable subheading for Style 10551 Mr. Squiggles Costume Set and Style 10552 Jilly Costume Set, 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 duty rate will be 14.9 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