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NY M81003

March 28, 2006

CLA-2-61:RR:NC:N3:353 M81003


TARIFF NO.: 6211.43.0091, 6114.30.3070, 6104.43.2020

Ms. Joyce Keelan
Creative Education of Canada, Inc.
704 Mara St., #135, Point Edward
Ontario, Canada N7V 1X4

RE: The tariff classification of children’s costumes from Sri Lanka.

Dear Ms. Keelan:

In your letter dated March 2, 2006, you requested a classification ruling.

Style 30215, Fairy Costume Tunic is made of a woven polyester top and a knit net nylon bottom. The item has piping around the neckline and sides with a hook and loop closure at the back. The tunic is open on each side and fastened with a ribbon on each side of the waist. The woven fabric top portion imparts the essential character of the tunic.

Style 50115, Princess Costume Cape is made of knit velour 100% polyester fabric. The cape has piping around the edges and a full-front opening with a self-tie fabric and marabou feather pom poms.

Style 50015, Satin Costume Cape is made of woven 100% polyester fabric. The full-length cape has piping around the edge, marabou feathers on the neckline and a full front opening with a ribbon closure.

Style 33615, Flapper Costume Dress is made of knit jersey 80% nylon/20% polyester fabric. The sleeveless dress has a marabou trimmed hemline and a decorative marabou design at the front of the neckline.

All of the above costumes are well made with finished necklines, styling, and embellishments.

The applicable subheading for Style 30215, Fairy Costume Tunic and Style 50015, Satin Cape Costume will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, women's or girls' (con.): Of man-made fibers...Other". The rate of duty will be 16% ad valorem.

  The applicable subheading for the Princess Costume Cape, Style 50115 will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’. The rate of duty will be 14.9% ad valorem.

The applicable subheading for the Flapper Costume Dress, Style 33615 will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), 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); knitted or crocheted, dresses, of synthetic fibers, other, girls'. The rate of duty will be 16% 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.


Robert B. Swierupski

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