CLA-2-61:OT:RR:NC:TA:353
Ms. Maureen Ford
Toys “R” Us, Inc.
One Geoffrey Way
Wayne, New Jersey 07470-2030
RE: The tariff classification of toddler costumes from China.
Dear Ms. Ford:
In your letter dated April 1, 2009, you requested a tariff classification ruling. The samples which you submitted are being returned as requested.
The submitted samples are TRU items, Styles 6839003 DJ Lance Rock and 6839001 Brobee Costumes.
The Style 6839003 DJ Lance Rock Costume consists of a top/blouse, pants and cap constructed of knit polyester fabric. The top/blouse features a hook and loop tab closure with loose overlock stitching, loose overlock stitched seams, a well-made neck, and turned double layer fabric at the wrists and bottom of the garment. The overall amount of finishing is such that the top/blouse is neither flimsy in nature or construction, nor lacking in durability. The pants feature turned double layer fabric at the ankles, thin elastic at the waist secured by a loose single straight stitch, and loose overlock stitched seams. The overall amount of finishing is such that the pants are flimsy in nature or construction, and lacking in durability.
General Rule of Interpretation (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.” In this case, the top/blouse imparts the essential character of the set.
The Style 6839001 Brobee Costume consists of a jumpsuit and hood constructed of knit polyester faux fur fabric. The jumpsuit features loose overlock stitching at the neck, seams and edges, and a hook and loop tab closure, and is of flimsy construction.
For the Style 6839001 Brobee Costume, the jumpsuit imparts the essential character of the costume.
The applicable subheading for the Style 6839003 DJ Lance Rock Costume set will be 6106.20.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other, Girls’: Other." The duty rate will be 32 percent ad valorem.
The applicable subheading for the Style 6839001 Brobee Costume will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” The rate of duty will be Free.
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 Kenneth Reidlinger at (646) 733-3053.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division