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NY M81747




August 03, 2006

CLA-2-61:RR:NC:3:353 M81747

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.1020; 6114.30.3070

Mr. Russ Clarkson
Creative Education of Canada, Inc.
704 Mara Street, #135 Point Edward
Province of Ontario
Canada N7V 1X4

RE: The tariff classification of costumes from Sri Lanka.

Dear Mr. Clarkson:

In your letter dated March 13, 2006, you requested a classification ruling. As requested, the sample will be returned to you.

You have submitted two samples. Item #60207 King Knight Set is a children’s costume set. The well-made costume features a reversible knit tabard constructed of 100% polyester fiber fabric on one side. Customs laboratory analysis revealed that the reverse side is constructed of knit 85% polyester and 15% metallic yarn fabric. The well-made tabard (top) is sleeveless and features fully open sides secured by elastic bands, and has styling features, well-made neck, seams, sides and bottom edges. The costume also consists of a fabric hood and crown.

Item #54505 Knight Cape is a children’s costume. The well-made costume features a reversible knit cape constructed of 100% polyester fiber fabric on one side. Customs laboratory analysis revealed that the reverse side is constructed of knit 85% polyester and 15% metallic yarn fabric. The well-made cape has styling features, well-made neck and well-made bottom and side edges.

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 the case of Item #60207 the tabard imparts the essential character of the set.

The applicable subheading for Item 60207 will be 6114.30.1020 Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of man-made fibers: tops, women’s or girls’. The duty rate will be 28.2 percent ad valorem.

The applicable subheading for Item #54505 will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for other garments, knitted or crocheted: of man-made fibers: other, other: women’s or girls’. The duty rate will be 14.9 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/.

Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item.

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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