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

N264437 June 1, 2015 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6113.00.9084 Ms. Maya Kessler Costco Wholesale 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of a child’s costume from China. Dear Ms. Kessler: In your letter dated May 5, 2015, you requested a tariff classification ruling. The submitted sample, identified as a boy’s Dragon Knight Costume, style number 15552 (size 5/6), consists of a well-made top, well-made pants, a toy plastic sword, and what you refer to as a helmet. Both the top and pants are constructed from 100% polyester knit fabric coated on the outer surface with plastic material. The top features multiple panels, a large sewn-on dragon embellishment, and sewn-on capped shoulder pieces with fabric spikes resembling dragon scales. The top also has tightly stitched interior seams, a flange bottom, and hemmed edges. The pants feature a tunneled, elasticized waist, tightly stitched interior seams, sewn-on knee overlays, and hemmed ankle edges. The costume will also be imported in children’s size 3/4 under style number 15550. 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 top imparts the essential character of the set.” The sample will be returned to you as requested. The applicable subheading for style numbers 15552 and 15550 will be 6113.00.9084, 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: Men’s or boys’.” The rate of duty rate will be 7.1% 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