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NY L82515

March 9, 2005

CLA-2-61:RR:NC:N3:353 L82515


TARIFF NO.: 6106.20.2010, 6104.63.2011

Mr. Frank Gomez
World Exchange, Inc.
8840 Bellanca Ave.
Los Angeles, CA 90045

RE: The tariff classification of a unisex costume from Hong Kong.

Dear Mr. Gomez:

In your letter dated February 4, 2005 you requested a tariff classification ruling.

The submitted sample, style 01136, Tavern Man Costume consists of a shirt and pants composed of knit polyester fabric packaged in a poly bag. The shirt has a full front opening with grommets and laces, long sleeves and an elasticized waist. The pants are well made with a sturdy elastic waistband, finished edges and braided cord on each leg. The Tavern Man Costume is well made with styling, finished neckline and sewn on embellishments. You stated telephonically that the accessories would be shipped separately.

The Tavern Man Costume, style 01136 consists of two or more garments. Note 13 of Section XI, of the HTSUSA, requires that the 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 shirt will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women’sshirts, knitted or crocheted: Of man-made fibers." The rate of duty will be 32 % ad valorem.

The applicable subheading for the pants will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women’s or girls’trousersknitted or crocheted: TrousersOf synthetic fibers: Other: Other, Trousers and breeches: Other." The general duty rate will be 28.2% 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.


Robert B. Swierupski

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