The tariff classification of a children’s costume set from Sri Lanka.

NY K81019 November 13, 2003 CLA-2-62:RR:NC:3:353 K81019 CATEGORY: Classification TARIFF NO.: 6211.33.0061 Mr. Richard Wadiri Naito Design Intl. Co. Ltd. 900 Livingston Ave. North Brunswick, NJ 08902 RE: The tariff classification of a children’s costume set from Sri Lanka. Dear Mr. Wadiri: In your letter dated November 7, 2003 you requested a classification ruling. The submitted Teacher Smock Costume Set consists of a smock made of woven 100% polyester fabric, composition book, lead pencil, round plastic glasses and a plastic apple. The well-made smock has long sleeves with turned up cuffs, pointed collar, two pockets below the waist and a full front three large button closure that closes left over right. 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 smock imparts the essential character of the set. The applicable subheading for the Teacher Smock Costume Set will be 6211.33.0061, Harmonized Tariff Schedule of the United States (HTS), which provides for “Track suits…Other garments, men’s or boys’: Of man-made fibers, Other.” The duty rate will be 16.1%ad valorem. The textile category designation is 659. 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