The tariff classification of a costume from Hong Kong or China.

NY I81683 June 3, 2002 CLA-2-62:RR:NC:3:353 I81683 CATEGORY: Classification TARIFF NO.: 6210.40.3000 Ms. Shirley Price Funrise Toy Corporation 6115 Variel Ave. Woodland Hills, CA 91367-3727 RE: The tariff classification of a costume from Hong Kong or China. Dear Ms. Price: In your letter dated May 14, 2002 you requested a tariff classification ruling. The submitted sample is an Item #90330 Firefighter Costume consisting of a firefighter’s-style coat and a plastic firefighter’s-style hat with an eye visor. You state that the coat is not a textile garment. However, examination reveals that the coat is constructed of an embossed compact plastic material that coats a woven man-made fiber fabric; the garment is constructed of a textile fabric of 5903. The plastic completely obscures the underlying fabric. The garment looks like a firemen’s coat and features a finished collar and edges, loops for tools, flap pockets, reflective plastic strips, “EMS” printing on the back, a full front protective flap, and full front left over right metal clasp closures. 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 firefighter’s-style coat imparts the essential character of the set. The applicable subheading for the Item #90330 Firefighter Costume will be 6210.40.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other men's or boys' garments: Of man-made fibers: Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric.” The rate of duty will be 4.6% ad valorem. There are no quota restrictions 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, National Commodity Specialist Division