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NY I89929




February 25, 2003

CLA-2-61:RR:NC:3:353 I89929

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2020, 6205.30.2080, 6211.33.0061, 6114.30.3060

Mr. Kevin Egan
E. Besler & Co.
115 Martin Lane
Elk Grove Village, IL 60007-1309

RE: The tariff classification of costumes from Sri Lanka.

Dear Mr. Egan:

In your letter dated January 22, 2002, on behalf of Small Miracles you requested a classification ruling. The samples will be returned to you as requested.

Four samples of children’s were submitted with your request. The Bride Costume Set consists of a dress, hair ornament and handkerchief. The well-made long dress is made of knit100% polyester fabric with finished edges. The top front portion of the dress is a knit velour fabric styled with marabou feather trim and 1 ¼” shoulder straps. The skirt is a net fabric with a lining.

The Pilot Costume Set consists of a shirt, hat and faux headphones. The shirt is made from woven 65% polyester/35% cotton fabric and the hat is woven 100% cotton fabric. The well-made shirt is styled with a pointed collar, finished short sleeves and a full front hook and loop left over right closure with buttons. The hat is styled as a pilot’s hat.

The Doctor Costume Set consists of a lab coat, hat, mask and plastic faux stethoscope and other faux medical instruments. The well-made lab coat has finished long sleeves, pointed collar, patch pockets and is styled with a full front, left over right, hook and loop closure with large buttons.

The Equestrian Costume Set consists of a knit 100% nylon jacket-like garment that is styled longer at the back, and has two front pockets, round collar and a full front, left over right hook and loop closure with buttons. Accompanying the garment is a toy plastic hat and water bottle.

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, for the Bride Costume Set, the dress imparts the essential character of the set. The shirt imparts the essential character for the Pilots Costume set. The lab coat imparts the essential character of the Doctor Costume Set and the jacket-like garment imparts the essential character of the Equestrian Costume Set.

The applicable subheading for the Bride Costume will be 6104.43.2020 Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’dressesknitted or crocheted: Dresses: Of synthetic fibers: Other, Girls’.” The duty rate will be 16.1% ad valorem. The textile category designation is 636.

The applicable subheading for the Pilot Costume will be 6205.30.2080 Harmonized Tariff schedule of the United States (HTS), which provides for “Men’s or boys’ shirts: Of man-made fibers: Other: Other, Other: Other: Boys’: Other.” The duty rate will be 29.3 cents/kg + 26.1% ad valorem. The textile category designation is 640.

The applicable subheading for the Doctor Costume will be 6211.33.0061 Harmonized Tariff Schedule of the United States (HTS), which provides for “Tracksuits, ski-suitsOther garments: Other garments, men’s or boys: Of man-made fibers, Other.” The duty rate will be 16.1% ad valorem. The textile category designation is 659.

The applicable subheading for the Equestrian Costume will be 6114.30.3060 Harmonized tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Men’s or boys’. The duty rate will be 15% ad valorem. The textile category designation is 659.

Based upon international textile trade agreements products of Sri Lanka are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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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