CLA-2-61:OT:RR:NC:TA:353
Ms. Cherry Lin
Tom’s Toy Int’l (HK) LTD
Room 604-6
Concordia Plaza
1 Science Museum Road
TST East, KLN
Hong Kong, China
RE: The tariff classification of an infant’s costume from China
Dear Ms. Lin:
In your letter dated January 3, 2011, you requested a tariff classification ruling. The sample will be returned to you.
The Infant Duck costume, item PT53113, consists of a sleeveless one-piece garment, a hood, and booties. The one-piece garment does not have legs, extends to approximately the hip area, and features elastic at the bottom and a tie closure at the neck. The hood resembles a duck’s beak; the booties resemble webbed feet.
The Infant Duck costume is well-made with styling, sturdy seams, lining, and finished edges.
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 one-piece garment imparts the essential character of the set.
The applicable subheading for the Infant Duck costume will be 6111.30.5030, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of synthetic fibers: other, other: imported as parts of sets. 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 the 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 the National Import Specialist at (646) 733-3053.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division