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NY L89181

January 10, 2006

CLA-2-61:RR:NC:3:353 L89181


TARIFF NO.: 6113.00.9086

Ms. Sophia Spoltore
Milgram Freight Services Ltd.
407, McGill Street, Suite 700
Montreal (Quebec) Canada H2Y2G3

RE: The tariff classification of costumes from Sri Lanka.

Dear Ms. Spoltore:

In your letter received by this office on December 13, 2005, on behalf of Creative Education of Canada Inc., you requested a classification ruling. The samples will be returned to you.

The submitted sample, a Reversible Tunic/Cape Costume is an adult costume set. The well-made garment has styling features, a well-made neck, finished edges and sewn on embellishments. You state the garment is composed of man-made fiber knit velvet fabric and a reversible metallic knit fabric with sequins. Examination reveals the “metallic knit fabric” to actually be a man-made fiber knit fabric that is coated with small plastic dots. The set also features a hood made from the same fabric.

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 tunic/cape imparts the essential character of the set.

You state that you believe the costume is properly classified under heading 9505 as a “festive article.” Costumes are considered “fancy dress.” The Court of Appeals ruled on the classification of costumes in its decision in Rubie’s Costume Co. v. United States, slip op 02-1373 (Fed. Cir. Aug. 1, 2003). The decision stated that all flimsy, non-durable textile costumes that are not ordinary articles of apparel are classified under 9505.90.6000 (flimsy); all textile costumes that do not meet flimsy, non-durable standards (well made), or are ordinary articles of apparel are classified in chapters 61 or 62. Your costume is well made.

The applicable subheading for the Reversible Tunic/Cape Costume will be 6113.00.9086, 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; other, other: other: women’s or girls’. The duty rate will be 7.1 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.

Your inquiry does not provide enough information for us to give a classification ruling on styles Knight Reversible Cape and King/Knight Reversible Costumes. Your request for a classification ruling should include a weight breakdown of the metallic thread and man-made fiber yarns in the fabric. The “metallic” knit fabric is actually a combination of metallic thread and man-made fiber yarns. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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.


Robert B. Swierupski

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