CLA-2-61:OT:RR:NC:TA:353
Ms. Kim Benedetto
Seasons USA, Inc.
3434 Heather Lane
Wantagh, NY 11793
RE: The tariff classification of an infant and toddler costume from China.
Dear Ms. Benedetto:
In your letter dated November 18, 2009, you requested a tariff classification ruling. The sample which you submitted is being returned as requested.
The submitted sample, Style No. CS10-0021-R1 Li’l Fire Fighter Costume, consists of an item that you refer to as a jacket and a hat. The costume will be imported in Infant 12-18 Months and Toddler 2T-4T Sizes. The costume is constructed of 100 percent polyester knit fleece fabric. The item you refer to as a jacket is a cardigan-like garment that features a left over right full front hook and loop tab closure with silver closure patches and loose overlock stitching, a finished neck, single-layer collar with loose overlock stitching, torso with alternating red and yellow fleece fabric panels and an embroidered firefighter logo, sturdy seams, loose overlock stitching at the wrists and bottom of the garment. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The firefighter-style hat is lined and features an embroidered firefighter logo.
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 cardigan-like garment imparts the essential character of the set.
The applicable subheading for the Style No. CS10-0021-R1 Li’l Fire Fighter Costume, Infant Size, will be 6111.30.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Babies’ garments and clothing accessories, knitted or crocheted, Of synthetic fibers: Other, Sets." The duty rate will be 16 percent ad valorem.
The applicable subheading for the Style No. CS10-0021-R1 Li’l Fire Fighter Costume, Toddler Size, will be 6110.30.3053, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other, Other: Other: Men’s or Boys’: Other.” The rate of duty will be 32 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