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

N162397 May 19, 2011 CLA-2-62 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6211.43.0076; 6110.30.3059; 6204.62.4051; 6505.90.8090 9503.00.0080; 8513.10.2000; 9004.10.0000; 9208.90.0080 Mr. Jeff Beals Teetot & Co., Inc. 341 S. Melrose St., Ste A Placentia, CA 92870-5974 RE: The tariff classification of a child’s costume from China. Dear Mr. Beals: In your letter dated April 20, 2011, you requested a tariff classification ruling. The sample will be returned to you. The submitted sample, Item 71650-R SWAT Team Costume consists of a vest, pullover, trousers, hat and plastic toy badge, toy baton, toy binoculars, flashlight, toy handcuffs, sunglasses, toy walkie-talkie, toy watch and plastic whistle. The vest is made of 100 percent polyester woven fabric, the shirt is 100 percent polyester knit fabric, the trousers are made of 100 percent cotton fabric and the hat is 65 percent polyester/35 percent cotton woven fabric. The vest has large arm holes with hook and loop closures on each shoulder, utility pockets at the front and SWAT printed across the chest. The pullover has a turtle neck and long sleeves and the trousers have no fly and a tunneled elastic waist. The hat is a baseball style cap with six panels, a peak and a textile covered top button. At the front of the cap is embroidered SWAT. The SWAT Team Costume is well made with sturdy seams, waist, styling and embellishments. The SWAT Team Costume, item 71650-R 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 vest will be 6211.43.0076, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, women’s or girls: Of man-made fibers, Vests: Other.” The duty rate will be 16 percent ad valorem. The applicable subheading for the pullover top will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other, Other: Other: Women’s or girls’: Other." The rate of duty will be 32 percent ad valorem. The applicable subheading for the pants will be 6204.62.4051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: Other, Other: Girls’ trousers and breeches: Other: Other." The duty rate will be 16.6 percent ad valorem. The applicable subheading for the hat will be 6505.90.8090, 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: Other: Not in part of braid, Other: Other: Other." The rate of duty will be 18.7 cents per kilogram plus 6.8 percent ad valorem. The applicable subheading for the toy plastic badge, baton, binoculars, handcuffs, walkie-talkie and watch will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Tricycles…other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other." The rate of duty will be Free. The applicable subheading for the flashlight will be 8513.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Portable electric lamps, designed to function by their own source of energy … other than lighting equipment of heading 8512, parts thereof: Lamps: Flashlights. The rate of duty will be 12.5 percent ad valorem. The applicable subheading for the sunglasses will be 9004.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Spectacles, goggles, and the like, corrective, protective or other; sunglasses”. The rate of duty will be 2 percent ad valorem. The applicable subheading for the whistle will be 9208.90.0080, Harmonized Tariff Schedule of the United States (HTSUS, which provides for "Music boxes …whistles, call horns and other mouth-blown sound signaling instruments: Other: Other." The rate of duty will be 5.3 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 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