The tariff classification of children’s costumes from China.

N155438 April 14, 2011 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6106.20.2030; 6104.63.2028; 6104.43.2020 Ms. Christian Lee Handerson Handicraft Mfg. Co. 11F/6, No.2 Jian-Ba Road, Chung-Ho Taipei, Taiwan RE: The tariff classification of children’s costumes from China. Dear Ms. Lee: In your letter dated March 14, 2011, on behalf of Sears Holdings Global Sourcing Ltd., you requested a tariff classification ruling. The samples will be returned to you. Two samples were submitted with your request. Style B-2002-01, Black and White Ninja costume consists of a shirt/blouse, pants, and sashes that you call a waistband, made of 100 percent polyester knit fabric. The shirt/blouse has long sleeves, a jewel neckline, an asymmetrical design at the front and a hook and loop closure at the back. The long pants have an elastic waist and do not have a fly. The sashes measure approximately 36 inches in length and 2 inches wide, and can be used on the waist or head. Style G-4263-01, Classic Witch costume consists of a dress, capelet and witch hat made of 100 percent polyester fabric. The dress and capelet are made of knit fabric and the hat is made of woven fabric. The dress has a drop waist, wide straps and elastic at the neckline and a double layer with netting at the bottom and a decorative band. The short capelet covers the top of the shoulders and has and a non removable strap at the neck and tattered edging at the bottom. 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 imparts the essential character of the set. The costumes are durable and well made with sturdy seams, styling and embellishments. The Black and White Ninja 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. The applicable subheading for the Black and White Ninja costume shirt/blouse 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 Black and White Ninja costume pants will be 6104.63.2028, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Girls’: Other: Other." The duty rate will be 28.2 percent ad valorem. The applicable subheading for the Classic Witch 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. Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov (click on “For Business” and then on “Textile, Wool, Fur”). 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 the 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 Kimberly Praino at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division