The tariff classification of a Medieval Knight Costume from China, Taiwan, India and Vietnam.

N214743 July 2, 2012 CLA-2-62 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6205.30.2070; 6205.30.2080 Ms. Irene Tsiavos Fun World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of a Medieval Knight Costume from China, Taiwan, India and Vietnam. Dear Ms. Tsiavos: In your letter dated April 19, 2012, you requested a tariff classification ruling. The sample which you submitted was sent to the U.S. Customs and Border Protection laboratory for analysis. Item number 131254, the adult Medieval Knight Costume, consists of an upper body garment, which you refer to as a tunic, a belt and a hood. The costume will also be packaged on a hanger with a color insert that will be identified as item number 131254H. 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.” The essential character is imparted by the garment. The multi-layered upper body garment resembles a sleeveless tunic worn over a long sleeve shirt with an attached cape. The shirt and tunic are securely sewn together at the neckline. The shirt has a partial opening at the rear neckline with a zipper closure and a hemmed bottom. The garment features a large appliqué of a stylized lion on the chest, shoulder pads, and decorative fabric around its edges. The sleeves are overlaid with a silver metallic net fabric resembling chain mail. The garment also has a capped neckline, sturdy seams, belt loops and finished edges. The double-layered cape is securely sewn to the layered-look shirt at the shoulders and it has turned, hemmed edges. In your ruling request you stated that the garment was composed of 100% cotton woven satin fabric, however, CBP lab results found that the item is composed entirely of polyester fabric. The same costume will be imported in the following sizes, without and with hangers and color inserts, respectively: Item numbers 131252/131252H, child-sized Medieval Knight Costume, item numbers 131253/131253H, teen Medieval Knight Costume and item numbers 131255/131255H, plus-sized Medieval Knight Costume. The applicable subheading for the teen, adult and plus-sized Medieval Knight Costume Set will be 6205.30.2070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Men’s or boys’ shirts: Of man-made fibers: Other: Other, Other: Other: Men’s." The rate of duty will be 29.1 cents per kg. plus 25.9 percent ad valorem. The applicable subheading for the child-sized Medieval Knight Costume Set will be 6205.30.2080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Men’s or boys’ shirts: Of man-made fibers: Other: Other, Other: Other: Boys’: Other." The rate of duty will be 29.1 cents per kilogram plus 25.9 percent 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 the 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. Information can also be found at the FTC website www.ftc.gov. 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 Kimberly Praino at (646) 733-3053. Sincerely, Thomas J. Russo Director National Commodity Specialist Division