CLA-2-61:OT:RR:NC:TA:353
Mr. Jeff Coppens
Palamon USA
2151 Enterprise Street, Ste. D
Escondido, California 92029
RE: The tariff classification of infant costumes from China.
Dear Mr. Coppens:
In your letter dated May 19, 2009, you requested a tariff classification ruling. The samples will be returned to you.
Item 1044 Pink Infant Love Bug Costume Set consists of a jumpsuit, wings, booties and headpiece. The jumpsuit is made of knit 100 percent polyester fabric. The one-piece garment has long sleeves, elastic at the wrists and ankles and a hook and loop closure at the back. The felt wings attach to the shoulders with hook and loop tape and the hood style headpiece has antennae. The costume will be imported in sizes 12-18 months.
Item1088 Infant Horse Costume consists of a jumpsuit made of knit 100 percent polyester fabric. The one-piece garment with a two snap closure has an attached hood, mittens and feet. The costume will be imported in sizes 0-9 months.
The above costumes are well made with a finished neck, sturdy seams, styling and hemmed 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 jumpsuit for Style 1044 Pink Infant Love Bug Costume imparts the essential character of the set.
The applicable subheading for Item 1044 will be 6111.30.5030, Harmonized Tariff Schedule of the United States (HTSUS), 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.
The applicable subheading for Item 1088 will be 6111.30.5070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Babies’ garments and clothing accessories, knitted or crocheted: Of synthetic fibers: 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