The tariff classification of an adult from China.

N009989 May 10, 2007 CLA-2-61:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6113.00.1005 Mr. Randy Williams Seasons USA, Inc. 18644 E. Powers Lane Aurora, CO 80015 RE: The tariff classification of an adult from China. Dear Mr. Williams: In your letter dated February 9, 2007, received in this office April 19, 2007, you requested a classification ruling. The sample will be returned to you. The submitted sample, Style D2102, Inked Demon Costume Set consists of coat, flimsy shirt and tattoo sleeves. The coat is made of knit polyester fabric coated with a compact polyurethane plastic material that completely obscures the underlying fabric. The coat has short sleeves, trimmed with grommets and laces, a pointed collar and a full front opening that closes left over right. The coat is well made with finished edges and styling. General Rule of Interpretation (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 coat imparts the essential character of the set.  The applicable subheading for Style D2102, Demon Costume Set, 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. 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