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

N108720 June 21, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6104.43.2020, 6104.53.2020, 4202.22.8050, 6505.90.6090 6116.93.8800, 7117.90.7500 Mr. Jeff Beals Teetot & CO. Inc. 341 S. Melrose St. Ste. Placentia, California 92870-5974 RE: The tariff classification of a child’s costume from China. Dear Mr. Beals: In your letter dated May 17, 2010, received by this office on June 4, 2010, you requested a tariff classification ruling. The samples will be returned to you. Style 10074 consists of a dress, skirt, purse, hat, gloves and plastic beaded necklace. The dress, skirt, purse, hat and gloves are made of 100 percent knit polyester fabric. The costume will be packaged with a cardboard insert. The sleeveless dress has a drop waist, wide straps with bows at the top and a rosette at the center of the bodice. The bottom portion of the dress is made of sheer netting with lace like trim at the bottom. The gathered skirt has a finished hem and an elasticized waist. The velour purse has a snap closure, handles and is trimmed with netting and a fabric rose. The wide brimmed hat has a spring wire at the brim, flat crown, and is trimmed with netting and a fabric rose. The gloves without forchettes are trimmed with a feather and plastic jewel. The costume is well made with styling, sturdy waist and finished edges. Style 10074 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.The applicable subheading for dress, Style 10074, will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls' suits, ensembles, suit-type jackets, blazers, dresses, 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 skirt, Style 10074, will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for " Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Girls’." The rate of duty will be 16 percent ad valorem. The applicable subheading for the handbag, Style 10074, 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 the hat, Style 10074, will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric...Other: Of man-made fibers: knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid, Other: Other: Other." The duty rate will be 20 cents per kilogram plus 7 percent ad valorem. The applicable subheading for the gloves, Style 10074, will be 6116.93.8800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Gloves, mittens and mitts, knitted or crocheted: Other: Of synthetic fibers: Other: Other: Without fourchettes." The rate of duty will be 18.6 percent ad valorem. The applicable subheading for the plastic beaded necklace, Style 10074, necklace will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for imitation Jewelry, other, of plastics". 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