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NY M84291

July 7, 2006

CLA-2-62:RR:NC:N3:353 M84291


TARIFF NO.: 6204.43.4030, 6104.53.2010, 9505.90.60.90

Ms. Darla Perry
Pony Express Creations, Inc.
9350 Trade Pl, Suite C
San Diego, CA 92126

RE: The tariff classification of an adult costume from China/Hong Kong/Vietnam.

Dear ms. Perry:

In your letter dated June 12, 2006, you requested a classification ruling. The samples will be returned to you as requested.

Style 400191, Ballerina Costume consists of a corset dress, tutu, pantyhose and tiara. You have submitted the corset dress and tutu.

The corset dress is made of woven 100% polyester fabric. The garment has a strapless top with two ribbon straps that tie at the neck. There are stays at the front and back and a hook and eye closure at the back. The dress has embellishments down the front, on the bodice and the hem of the skirt.

The tutu is a layered skirt with ruffles and an elasticized waistband. The garment is made of knit 100% polyester fabric.

The tiara is made of a soft metal and has two combs and faux diamonds.

The corset dress and tutu are well made with finished seams, multi layers, styling and embellishments.

The Ballerina Costume, style 400191 consists of two or more garments. Note 13 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 13, the articles that may be packaged with the garments must also be classified separately.

The applicable subheading for the corset dress will be 6204.43.4030, Harmonized Tariff Schedule of the United States (HTSUS), 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): Dresses: Of synthetic fibers: Other: Other: Other: Women’s.” The rate of duty will be 16% ad valorem. The textile category designation is 636.

 The applicable subheading for the tutu/skirt will be 6104.53.2010, Harmonized Tariff Schedule or the United States (HTS), which provides for "Women’s or girls’skirtsknitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Other, Women’s. The duty rate will be 16% ad valorem. The textile category designation is 642.

The applicable subheading for the tiara will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTUS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." The rate of duty will be Free.

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.

Your inquiry does not provide enough information for us to give a classification ruling on the pantyhose. Your request for a classification on the pantyhose should include a sample, fiber content and decitex. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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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