CLA-2-61:OT:RR:NC:TA:353
Ms. Kim Benedetto
Seasons USA, Inc.
3434 Heather Lane
Wantagh, New York 11793
RE: The tariff classification of a child’s costume from China.
Dear Ms. Benedetto:
In your letter dated October 2, 2009 you requested a tariff classification ruling. The samples will be returned to you.
Style A2381 Skele-Bones Costume consists of a jumpsuit, mask and hands. The jumpsuit is made of knit 100 percent polyester fabric. The garment has EVA skeleton bones attached to the front top and legs of the garment. The jumpsuit has long sleeves and pants and a hook and loop fastener at the back.
The costume is well made with five point needle stitching, styling and embellishments.
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 jumpsuit imparts the essential character of the set.
The applicable subheading for Style A2381 Skele-Bones Costume Set, will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Coveralls, jumpsuits and similar apparel: Women’s or girls’: Other." The duty rate will be 14.9 percent 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 Kenneth Reidlinger at (646) 733-3053.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division