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NY L84350




May 13, 2005

CLA-2-62:RR:NC:TA:353 L84350

CATEGORY: CLASSIFICATION

TARIFF NO.: 6209.30.3020, 6204.43.4020, 6111.20.6070, 6209.20.5045, 6209.30.3030

Ms. Ruth Hayd
Kohl’s Dept. Stores
N56 W17000 Ridgewood Dr.
Menomonee Falls, WI

RE: The tariff classification of costumes from Taiwan.

Dear Ms. Hayd:

In your letter dated April 19, 2005 you requested a classification ruling. The samples will be returned to you as requested.

Three samples of children’s costumes were submitted with your request. Style IC25023, Infant Witch Costume Set consisting of dress, witch hat and faux shoes, sizes 12-24 months. The dress is composed of woven 100% polyester fabric. The well-made dress has long sleeves and a zipper closure at the back. The top of the dress has faux laces at the front and a two-layer skirt. The over lay of the skirt is net embossed. The dress is well made with a finished neck and waist, and also has styling features and embellishments.

You state that the Witch Costume Set, style TG25910 will also be imported in toddler sizes.

Style TG25911, Fairy Princess Costume Set consists of a dress and wings, sizes 2T-4T, 5-6. The dress is composed of woven 100% nylon fabric with short petal like sleeves and a zipper closure at the back. The dress has an overlay of a petal design. The dress is well made with a finished neck and waist and also has styling features and embellishments.

Style IC25027, unisex Infant Cowboy Costume consists of a coverall, vest and scarf. The coverall is composed of knit 100% cotton top and woven 100% cotton bottom. The vest is composed of woven 100% polyester fabric and the triangular scarf is woven 100% cotton fabric. The coverall has a six snap closure at the back and a faux belt with a buckle at the front. The leg portion resembles chaps. The vest has a full front opening and fringe at the shoulders and bottom.

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 for the Toddler Witch costumes and the Fairy Princess imparts the essential character of the set.

The applicable subheading for style IC25023, Infant Witch Costume Set will be 6209.30.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Babies’ garments and clothing accessories: Of synthetic fibers: Other, Other: Imported as parts of sets. The duty rate will be 16% ad valorem.

The applicable subheading for style TG25910 Toddler Witch Costume Set and style TG25922 Fairy Princess Costume Set will be 6204.43.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), Dresses: Of synthetic fibers: Other, Girls’.” The duty rate will be 16% ad valorem.

The applicable subheading for style IC25027, Infant Cowboy Costume coverall and vest will 6209.30.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments and clothing accessories, of synthetic fibers, other, other, imported as parts of sets. The duty rate will be 16% ad valorem.

The applicable subheading for the bandana will 6209.20.5045, Harmonized Tariff Schedule of the United States (HTS), which provides for “Babies’ garments and clothing accessories, Of cotton, Other, Other, Other: Imported as parts of sets. The duty rate is 9.3% ad valorem.

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,

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