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

N165776 May 27, 2011 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6113.00.1010; 6204.62.4051; 6505.90.6090; 9004.90.0000 Mr. Jeff Beals Teetot & Company Inc. 341 S. Melrose St. Ste. A Placentia, CA 92870 RE: The tariff classification of a child’s costume from China. Dear Mr. Beals: In your letter dated May 9, 2011, you requested a tariff classification ruling. The sample will be returned to you. The submitted sample, Item 11520 Aviator costume consists of a jacket, pants, hat and goggles. The jacket and hat are made of 100 percent polyester knit fabric, coated on the outer surface with a compact plastic material that completely obscures the underlying fabric. The pants are made of 100 percent woven cotton fabric and the goggles are made of plastic. The bomber-style jacket has long sleeves, two flap breast pockets, faux fur collar with an attached scarf and a full front zipper closure. The pants without a fly have cargo- style pockets and a tunnel elastic waist. The bomber style hat fits snug to the head and has a chin strap with a hook and loop closure. The goggles have an adjustable elastic strap at the back. The costume is well made with sturdy seams, neck and styling. The Aviator 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 Aviator Costume jacket will be 6113.00.1010, Harmonized Tariff Schedule of the United States (HTS), which provides for garments made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which complete obscures the underlying fabric, coats and jackets: women’s or girls’. The rate of duty will be 3.8 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’…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 rate of duty will be 16.6 percent ad valorem. The applicable subheading for the hat, 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 goggles will be 9004.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Spectacles, goggles, and the like, corrective, protective or other; other." The rate of duty will be 2.5 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