The tariff classification of a costume from Sri Lanka.

NY M81744 April 11, 2006 CLA-2-62:RR:NC:N3:353 M81744 CATEGORY: Classification TARIFF NO.: 6211.43.0091, 9505.90.6000, 6204.63.3510, 6505.90.8090 Mr. Russ Clarkson Creative Education of Canada, Inc. 704 Mara St. 135, Point Edward Ontario, Canada N7V 1X4 RE: The tariff classification of a costume from Sri Lanka. Dear Mr. Clarkson: In your letter dated March 13, 2006, you requested a classification ruling. The submitted sample, item 80005, is a Doctor’s Costume consisting of a lab coat, scrub top, scrub pants, facemask and scrub hat. The items are made of woven 100% polyester fabric. The well-made lab coat has a pointed collar, long sleeves, two patch pockets and a full front opening with hook and loop closures. The flimsy scrub top has self-ties at the back and the well-made scrub pants have an elastic waistband. The facemask has fabric strings with elastic at the back. The doctor’s hat has elastic around the opening to adhere to the head. The Doctor’s Costume consists of two or more garments. Note 13 of Section XI, of the HTSUS, requires that textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. If a set cannot exist by application of Note 13, the articles that may be packaged with the garments must also be classified separately. The applicable subheading for the lab coat will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Track suits, ski-suits and swimwear; other garments: other garments, women's or girls': Of man-made fibers, Other.” The duty rate will be 16% ad valorem. The applicable subheading for the scrub top and facemask will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles, parts and accessories thereof: Other: Other.” The duty rate will be Free.  The applicable subheading for the scrub pants will be 6204.63.3510, 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): Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Other, Trousers and breeches: Women’s.” The duty rate will be 28.6% ad valorem. The applicable subheading for the doctor’s hat will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear…Of man-made fibers: Other: Not in part of braid, Other: Other: Other." The duty rate will be 18.7 cents/kg + 6.8% 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division