The tariff classification of costumes from Korea, Indonesia, China and Thailand.

N196117 December 16, 2011 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Mr. Jung Choi Windsor Toys, Inc. Division of Chosun International, Inc. P.O. Box 5156 Old Bridge, NJ 08857 RE: The tariff classification of costumes from Korea, Indonesia, China and Thailand. Dear Mr. Choi: In your letter dated November 29, 2011, you requested a tariff classification ruling for two items. The samples will be returned to you. The submitted sample, identified as style F63876P, Bunny Costume, consists of a one-piece upper body garment and shoe covers. 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.” The essential character is imparted by the garment, which covers the torso and extends to the upper legs of small children and is constructed primarily of knitted polyester fabric. The long sleeved garment has a sewn-on tail, stuffing, a large carrot patch on the chest and an attached hood that resembles a rabbit. The lined hood features detachable rabbit ears. It also has a well-made neck, sturdy seams, finished edges and a full front zippered closure. Although you state in your letter that this is a woman’s costume, examination of the sample on a mannequin reveals that it is actually child-sized. The submitted sample, identified as style F71822, Sunflower Costume, is a one-piece upper body garment with stuffing constructed primarily of knitted polyester fabric. The sleeveless garment is designed to look like a sunflower and has leaf patches on the chest and an attached hood that is lined and framed with double-layer flower petals. The garment covers the torso and extends to the upper legs of small children. It also features a well-made neck, sturdy seams, finished edges and a full front zippered closure. Although you state in your letter that this is a woman’s costume, examination of the sample on a mannequin reveals that it is actually child-sized. The applicable subheading for styles F63876P and F71822 will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’." The rate of duty will be 14.9 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