The tariff classification of an adult costume from China and Taiwan.

N008792 April 11, 2007 CLA-2-61:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6113.00.1005, 6113.00.1012 Ms. Helena M. Cooper Fun World/Pony Division 9431 Dowdy Drive, Suite A San Diego, CA 92126 RE: The tariff classification of an adult costume from China and Taiwan. Dear Ms. Cooper: In your letter dated March 21, 2007, you requested a classification ruling. The samples will be returned to you as requested. The submitted sample, style 102194, Elvis Black Leather Suit - Adult Costume consists of a jacket and pants made of knit man made fiber fabric coated on the outer surface with plastic material that completely obscures the underlying fabric. The jacket has long sleeves with a snap closure at the wrists, two breast pockets with snaps, pointed collar and a banded bottom with two snaps that closes left over right. The pants have a zippered fly front with a snap closure and elastic at the back. The costume is well made with a finished neck, edges and styling. The Elvis Black Leather Suit – Adult Costume consist(s) of two or more garments. Note 14 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 14, the articles that may be packaged with the garments must also be classified separately.  The applicable subheading for the jacket, will be 6113.00.1005 Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, Coats and jackets: Men’s or boys’." The rate of duty will be 3.8% ad valorem. The applicable subheading for the pants will be 6113.00.1012 Harmonized Tariff schedule of the United States (HTS), which provides for "Garments made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, Other." The rate of duty will be 3.8% 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