CLA-2-62:OT:RR:NC:TA:353
Ms. Kim Benedetto
Seasons USA, Inc.
3434 Heather Lane
Wantagh, New York 11793
RE: The tariff classification of an infant and toddler costume from China.
Dear Ms. Benedetto:
In your letter dated February 8, 2010, you requested a tariff classification ruling. The sample will be returned to you.
Style CS09-0136 Lil’ Ladybug Costume consists of dress, antennae headband and wings. The dress is made of woven 100 percent polyester fabric with knit fabric at the back of the bodice, and an inset of knit fabric on each side of the bodice. The garment has a back opening with a hook and loop closure, a pinafore style at the shoulders and a full skirt with multi ruffles at the bottom.
The costume is well made with multiple styling features and a sturdy waist.
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 dress imparts the essential character of the set.
The applicable subheading for the Style CS09-0136 Lil’ Ladybug Costume Set, size 12-18 months will be 6209.30.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Babies’ garments and clothing accessories, Of synthetic fibers: Other, Sets." The duty rate will be 16 percent ad valorem. The applicable subheading for the Style CS09-0136 Lil’ Ladybug Costume Set, Size 2T-4T will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts . . . Dresses: Of synthetic fibers: Other: Other, Other: Girls’." The duty rate will be 16 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