The tariff classification of a costume from China.

N244402 August 8, 2013 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6113.00.9086 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, NY 11793 RE: The tariff classification of a costume from China. Dear Ms. Benedetto: In your letter dated June 12, 2013, but received by this office on July 26, 2013, you requested a tariff classification ruling. You submitted a sample, identified as a toddler size Shark Costume, style number CS14-0123, which consists of a one-piece garment and a hood. 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 is constructed of 100% polyester knitted fabric laminated to a layer of cellular plastic foam. The long sleeved garment, which covers the torso and extends to the upper thighs of small children, has a sewn-on dorsal fin, raglan sleeves and a capped neckline. It also features sturdy interior seams and capped sleeve, hem and closure edges. The sample will be returned to you as requested. The applicable subheading for style number CS14-0123 will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Garments made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other, Other: Other: Women’s or girls’." The rate of duty will be 7.1 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. 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division