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NY L89476

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January 13, 2006

CLA-2-62:RR:NC:N3:353 L89476

CATEGORY: CLASSIFICATION

TARIFF NO.: 6210.50.5055, 6104.53.2010, 9505.90.6000, 6117.80.9540, 6505.90.8090, 6701.00.3000, 6104.43.2010

Mr./Ms. Lane Fragomeli
Paper Magic Group
345 Seventh Ave., 6th Fl.
New York, NY 10001

RE: The tariff classification of adult costumes from China.

Dear Mr./Ms. Fragomeli:

In your letter dated December 13, 2005 you requested a classification ruling. The samples will be returned to you as requested.

Two samples were submitted with your request.

Item 6808543-44-45, Harpy Costume consists of a top, skirt, armband, wristband, vinyl shin guards, headpiece and feather wings. The top is made of woven 80% cotton/20% polyester fabric coated with vinyl material and is designed with faux laces in the front and grommets at the bottom. The long skirt is made of knit 100% polyester fabric with an elasticized waistband and tiers of net fabric. The wristband is made of knit polyester fabric with a vinyl coating and the armband is 100% knit net polyester fabric. The shin guards are made of vinyl material. The Harpy will also be imported in sizes, Adult Small 6808543 Adult Medium 6808544 and Adult Large 6808545.

Item 6808552-53-54, Onyx Costume consists of a long dress made of knit 100% polyester fabric with a vinyl coated front top. The garment has a two-layered skirt, grommets at the sleeves and a front zipper closure with net at the top and a mock turtle collar. The Onyx costume will also be imported in sizes, Adult Small 6808552, Adult Medium 6808553 and Adult Large 6808554.

Both costumes are well made with finished edges, styling and embellishments.

The Harpy Costume consists of two or more garments. Note 13 of Section XI, of the HTSUSA, 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 Harpy Costume top, item 6808543-44-45, will be 6210.50.5055 Harmonized tariff Schedule of the United States (HTS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other women’s or girl’s garments: Of man-made fibers: Other, Other." The duty rate will be 7.1% ad valorem. The textile category is 659.

      The applicable subheading for the skirt, Harpy Costume, item 6808543-44-45, will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTS), 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), knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Woman’s.” The duty rate will be 16% ad valorem. The textile category designation is 642.

The applicable subheading for the shin guards, Harpy Costume, item 6808543-44-45, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), 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 armband and wristband, Harpy Costume, item 6808543-44-45, will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Other, Of man-made fibers: Other.” The duty rate will be 14.6% ad valorem. The textile category designation is 659.

 The applicable subheading for the headpiece, Harpy Costume, item 6808543-44-45, will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for "Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabricOther: Of man-made fibers: Other: Not in part of braid, Other: Other: Other." The rate of duty will be 18.7 cents /kg + 6.8% ad valorem. The textile category designation is 659.

 The applicable subheading for the feather wings, Harpy Costume, item 6808543-44-45 will be 6701.00.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes): Articles of feathers or down." The rate of duty will be 4.7% ad valorem.

The applicable subheading for the Onyx Costume, item 6808552-53-54 will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s or girls’blazers, dresses, skirtsknitted or crocheted: Dresses: Of synthetic fibers: Other, Women’s. The duty rate will be 16% ad alorem. The textile category designation is 636.

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/.

Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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,

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See also:

• Tariff No.: 6104.43.20 - Women's or girls' dresses, knitted or crocheted, of synthetic fibers, nesoi
• Tariff No.: 6104.53.20 - Women's or girls' skirts and divided skirts, knitted or crocheted, of synthetic fibers, nesoi
• Tariff No.: 6117.80.95 - Made up clothing accessories (excl shawl, scarve, and like, tie, cravat, headband, ponytail holder and like), cont < 70% wt of silk, k/c
• Tariff No.: 6210.50.50 - Women's or girls' garm, nesoi, of fab of 5903/5906/5907, of mmf, other than w/outer sur. impreg/etc. w/rub/plast, n k/c
• Tariff No.: 6505.90.80 - Hats and headgear, of mmf, made up from felt or o/textile material (but n/knitted or crocheted), not in part of braid
• Tariff No.: 6701.00.30 - Articles of feathers or down (other than articles & apparel filled or stuffed with feathers/down and worked quills & scapes)
• Tariff No.: 9505.90.60 - Festive, carnival or other entertainment articles nesoi and parts & accessories thereof nesoi