The tariff classification of a child’s costume from China or Sri Lanka.

NY L84367 May 12, 2005 CLA-2-62:RR:NC:N3:353 L84367 CATEGORY: Classification TARIFF NO.: 6210.40.3000 Mr. Richard Wadiri Naito Design Intl. Co. Ltd.900 Livingston Ave.North Brunswick, New Jersey 08902 RE: The tariff classification of a child’s costume from China or Sri Lanka. Dear Mr. Wadiri: In your letter dated April 18, 2005, on behalf of Chenille Draft Co., you requested a classification ruling. The sample will be returned to you as requested. The submitted sample (no item number), identified as Little Pretender Chef Costume Set consists of a jacket with a wooden spoon, plastic rolling pin, metal wisk and mini mitt. The costume set is imported on a hanger and packaged in a plastic bag. The jacket is composed of woven 50% polyester/50% nylon fabric coated on the outer surface with PVC plastic material that completely obscures the underlying fabric. The jacket has a collar, two pockets below the waist, a left breast pocket and a full front opening with a leftover right hook and loop closure.  Chapter 62, Note 8. Garments of this chapter designed for left over right closure at the front shall be regarded as men’s or boys’ garments, and those designed for right over left closure at the front as women’s or girls’ garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.   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 jacket imparts the essential character of the set. The applicable subheading for the Little Pretender Chef Set, item 2300 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 and 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 duty rate will be 3.8% ad valorem. 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