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

N264264 May 22, 2015 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6113.00.1012 Ms. Luz Guzman Disguise, Inc. 12120 Kear Place Poway, CA 92064 RE: The tariff classification of a child’s costume from China. Dear Ms. Guzman: In your letter dated April 28, 2015, you requested a tariff classification ruling. The submitted sample, identified as the Lloyd Prestige Costume, style 98132, is a child’s costume, constructed from 100% polyester knitted fabric with a foam backing. The costume consists of a pullover and a pair of pants and is meant to resemble the “Lloyd” character in the Lego Ninjago series. The long-sleeve pullover features multiple panels, a well-made neckline, tightly stitched interior seams, and a finished hem and cuffs. The pants feature a tunneled elasticized waist, multiple panels and turned ankle edges. The set also includes a plastic face mask and claw hands. The two garments are constructed of a fabric of heading 5903 and are both classifiable under the same ten digit subheading, therefore the two garment rule does not apply.   GRI 3(b) is applicable when the 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 component which gives them their essential character.” In this case, the garment imparts the essential character of the set. The sample will be returned to you as requested. The applicable subheading style 98132 will be 6113.00.1012, 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: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, Other.” The rate of duty rate will 3.8% 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/. 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. 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