CLA-2-62:OT:RR:NC:TA:353
Mr. Randy Williams
Concept Marketing
18644 E. Powers Lane
Aurora, Colorado 80015
RE: The tariff classification of an infant and toddler costume from China.
Dear Mr. Williams:
In your letter dated December 14, 2009, received by this office January 27, 2010, you requested a tariff classification ruling. The samples will be returned to you.
The submitted sample Style CS09-0037 Lil Police Costume consists of a jumpsuit, policeman’s hat and belt. You state that the costume is made of knit fabric however examination reveals that the costume is made of woven polyester fabric. The jumpsuit has epaulets, short sleeves with a “police patrol” patch, a front opening with hook and loop closure that close left over right and a left flap breast pocket embroidered with the word “police”.
The costume is well made with multiple styling features and finished 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 jumpsuit imparts the essential character of the set.
Chapter 62, Note 8. Garments of this chapter designed for left over right closure at the front shall be regarded as men’s or boys’ garments, and those designed for right over left closure at the front as women’s or girls’ garments.
The applicable subheading for the Lil Police Costume Set Size 12-18 months, Style CS09-0037 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 Lil Police Costume Set Sizes 2T-4T, Style CS09-0037 will be 6211.33.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Track suits, ski-suits and swimwear: other garments: other garments men’s or boys: Of man-made fibers: Coveralls, jumpsuits and similar apparel: Other: Boys’: Sizes 2-7." 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