The tariff classification of a costume from Sri Lanka.

NY J83277 May 1, 2003 CLA-2-61:RR:NC:3:353 J83277 CATEGORY: Classification TARIFF NO.: 6104.43.2020 Mr. Saman Udagedara Embassy of Sri Lanka In The United States 2148 Wyoming Ave, NW Washington, DC 20008 RE: The tariff classification of a costume from Sri Lanka. Dear Mr. Udagedara: In your letter dated April 8, 2003 you requested a classification ruling. The submitted sample is a child’s Tinkerbell Costume dress made of a knit polyester velour top and a woven polyester net bottom The sleeveless dress has a ruffle on each shoulder and a tattered bottom on the skirt. At the back of the costume there are wings attached with a strip of hook and loop tape. The dress is well constructed with piping around the neckline and sleeves. 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 component which gives them their essential character.” In this case the knit portion of the dress determines the essential character. The applicable subheading for the Tinkerbell Costume will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’…dresses… knitted or crocheted: Dresses: Of synthetic fibers: Other,Girls’.” The duty rate will be 16.1% ad valorem. The Tinkerbell Costume falls within textile category designation 636. Based upon international textile trade agreements products of Sri Lanka are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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