CLA-2-61:OT:RR:NC:TA:353
Ms. Leah D. Cantero
Williams-Sonoma, Inc. 151 Union St., 7th Floor
San Francisco, CA 94111
RE: The tariff classification of costumes from China.
Dear Ms. Cantero:
In your letter dated April 15, 2009, on behalf of Pottery Barn Kids, you requested a tariff classification ruling. The samples will be returned to you.
Style SKU 9895889 Baby Polar Bear Costume Set consists of a coverall and booties. The coverall is made of knit 100 percent knit polyester fleece fabric with a snap closure at the front. The one-piece garment has an attached hood resembling a polar bear, and has features of a tail, ears, eyes and nose on the attached hood. The costume will be imported in sizes 0 to 6 months and 6 to 12 months.
Style SKU 9900721 Baby Puppy Costume Set consists of a coverall, hat with ears, nose and eyes resembling a puppy and booties. All are made of knit 100 percent polyester fleece fabric. The one-piece coverall has a front snap closure. The costume will be imported in sizes 0 to 6 months and 6 to 12 months.
Style SKU 16238 Cupcake Costume Set consists of a garment and a headband. The garment is made of 100 percent polyester felt fabric. The garment is made in the shape of a cupcake and extends to approximately mid-thigh and has ruffles at the neck, a double yoke and a button closure at the back. The costume will be imported in sizes 2T-3T, 4-6 and 7-8.
All of the above costumes are well made with styling, finished neck sturdy seams 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 coverall for Styles SKU 9895889 and SKU 9900721 and the garment for Style SU 16238 impart the essential character of the set.
The applicable subheading for the Styles SKU 9895889 and SKU 9900721 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 rate of duty will be 16 percent ad valorem.
The applicable subheading for the Style SKU 16238 will be 6210.10.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Of fabrics of heading 5602 or 5603: Other: Other: Other, Other." 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