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NY K86120




May 24, 2004
CLA-2-61:RR:NC:3:353 K86120

CATEGORY: CLASSIFICATION

TARIFF NO.: 6113.00.1012

Ms. Mary Berry
Elan-Polo
630 Melrose Ave.
Nashville, TN 37211-2161

RE: The tariff classification of a child’s costume from China.

Dear Ms. Berry:

In your letter dated May 11, 2004 you requested a tariff classification ruling. The sample will be returned to you as requested.

The submitted sample, Rock Star costume consists of a skirt composed of knit man-made fiber fabric, coated on the outer surface with compact PU plastic material that completely obscures the underlying fabric. The well-made skirt has a finished waist with heavy elastic, decorative grommets with silver net ribbon, and an unhemmed raw bottom.

The applicable subheading for the Rock Star Costume will be 6113.00.1012, Harmonized Tariff Schedule of the United States (HTS), which provides for "Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Having an outer surface impregnated, coatedplastics material which completely obscures the underlying fabric, Other." The duty rate will be 3.8% ad valorem. There are no quota restraints or visa requirements on this merchandise.

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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