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NY M84398

July 19, 2006

CLA-2-62:RR:NC:3:353 M84398


TARIFF NO.: 6212.30.0020; 6104.63.2030; 6505.90.6090; 6117.10.2030; 9505.90.6000; 6406.99.1540

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

RE: The tariff classification of a costume from China/ Hong Kong and Vietnam.

Dear Ms. Perry:

In your letter dated June 12, 2006, you requested a classification ruling. As requested, the sample will be returned to you.

Your submitted sample, Style 400190 Masked Bandit is an adult costume. The well-made costume features a woven woman’s corset constructed of 100% polyester fabric. The costume also features a well-made knit short constructed of 65% rayon and 35% polyester fabric. The well-made corset measures approximately 11 inches in length at the front from the top of the seamed and padded underwire cups to the garment bottom, and measuring approximately 9 inches in length at the back. The garment is constructed of nine panels made of tightly woven fabric, to which a second layer of sheer, heavily embroidered woven fabric has been sewn; the heavily embroidered woven fabric covers the entire outer surface of the corset. The corset also features eight stays, elasticized adjustable shoulder straps and four removable garters at the garment bottom. The rear opening of the garment is tightened by a ¼-inch wide ribbon, which has been laced through a row of 10 embroidered eyes. The garment is designed to shape the torso from the bust to below the waist and exhibits the structural characteristics of a corset. The well-made shorts have styling features, well-made waist and well-made finished edges. The costume also consists of a Zorro-style hat constructed of 100% knit polyester fabric. The item you call a cape is a capelet, it is constructed of a knit 100% polyester fiber fabric. The lined item covers the wearer’s shoulders, does not reach the wearer’s waist and fastens in front with a frog closure. Also included are a fabric mask and thigh-hi polyester leggings that have no bottom, but cover the shoe (which you refer to as shoe covers).

Style 400190 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 will be 6212.30.0020 Harmonized Tariff Schedule of the United States (HTSUS), which provides for brassieres, girdles, corsets, braces, suspenders, garters and similar articles, whether or not knitted or crocheted: corsets, of man-made fibers. The duty rate will be 23.5 percent ad valorem.

The applicable subheading for the shorts will be 6104.63.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, . . . knitted or crocheted: skirts and divided skirts: of synthetic fibers: other, women’s. The duty rate will be 20.2 percent ad valorem.

The applicable subheading for the hat will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric. . . .: other: of man-made fibers: knitted or crocheted or made up from knitted or crocheted fabric: not in part of braid, other: other: other The duty rate will be 20 cents per kilogram plus 7 percent ad valorem.

The applicable subheading for the capelet will be 6117.10.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up clothing or accessories, knitted or crocheted; knitted or crocheted parts of garments or clothing accessories: shawls, scarves, mufflers, mantillas, veils and the like: of man-made fibers, other. The rate of duty will be 11.3 percent ad valorem.

The applicable subheading for the mask will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), 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 leggings will be 6406.99.1540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof: other: of other materials, of man-made fibers: other. The rate of duty will be 14.9 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 World Wide Web at http://www.usitc.gov/tata/hts/.

The corset falls within textile category designation 649. The shorts fall within textile category designation 648. The hat, capelet and leggings fall within textile category designation 659. 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 whip. Your request for a classification ruling should include a sample and component breakdown. 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.

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.


Robert B. Swierupski

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