The tariff classification of a Raggedy Ann Costume from China. Correction to Ruling Number N262839.

N263556 April 8, 2015 CLA-2-62 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6204.43.4030; 6204.43.4040; 6204.63.3510; 6204.63.3530; 6115.96.9020; 6505.00.8090 Ms. Irene Tsiavos FunWorld 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of a Raggedy Ann Costume from China. Correction to Ruling Number N262839. Dear Ms. Tsiavos: This replaces Ruling Number N262839, dated April 1, 2015, which contained a clerical error with the toddler and child sizes. No duty differential resulted. A complete corrected ruling follows. In your letter dated March 16, 2015, you requested a tariff classification ruling. The sample submitted, identified as the Raggedy Ann Costume, consists of a polyester woven dress with long, puffed sleeves, a ruffled, capped neckline and an attached faux pinafore. The faux pinafore is ruffled with finished edges. The costume also includes polyester woven pantaloons, knit polyester red striped socks and a mop cap comprised of woven polyester fabric with attached polyester yarn red hair. The Raggedy Ann Costume will be imported in toddler size, style numbers 100201 and 100201H, child size, style numbers 100202 and 100202, adult size, style numbers 100204 and 100204H, and plus size, style numbers100205 and 100205H. The Raggedy Ann Costume consists of two or more garments. Note 14 of Section XI, of the HTSUS, requires that textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as a set. 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 adult Raggedy Ann costume dress will be 6204.43.4030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ suits, ensembles, dresses, skirts, divided skirts, trousers,…Dresses: Of synthetic fibers: Other: Other: Other: Women’s.” The rate of duty will be 16% ad valorem. The applicable subheading for the toddler and child size Raggedy Ann costume dress will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . .Dresses: Of synthetic fibers: Other: Other, Other: Girls’.” The rate of duty will be 16% ad valorem. The applicable subheading for the adult Raggedy Ann costume pantaloons will be 6204.63.3510, 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, ...: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other, Trousers and breeches: Women’s.” The rate of duty will be 28.6% ad valorem. The applicable subheading for the toddler and child size Raggedy Ann costume pantaloons will be 6204.63.3530, 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 synthetic fibers: Other: Other: Other: Other: Other, Trousers and breeches: Girls’: Other.” The rate of duty will be 28.6% ad valorem. The applicable subheading for the Raggedy Ann costume socks will be 6115.96.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Panty hose. Tights, stockings, socks and other hosiery, including stockings for varicose veins, and footwear without applied soles, knitted or crocheted: Other: Of synthetic fibers: Other: Other.” The rate of duty will be 14.6% ad valorem. The applicable subheading for the Raggedy Ann costume mop cap will be 6505.00.8090, 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: 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% ad valorem. 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 Wayne Kessler at wayne.kessler@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division