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NY M84400




July 13, 2006

CLA-2-62:RR:NC:N3:353 M84400

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.43.4030, 6115.93.6020, 6117.80.9540, 9615.11.1000, 9615.11.3000, 6701.00.3000, 6108.22.9020

Ms. Darla J. Perry
Pony Express Creations, Inc.
9350 Trade Place, 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 sample will be returned to you as requested.

The submitted sample style 400189, Sexy Senorita Costume consists of a dress, thigh high stockings, wristlets, plastic hair comb, fan, and panty. The dress is made of woven 100% polyester fabric. The garment has removable garters, stays at the front and back and a zipper side closure. The dress has faux laces at the front, embellishments at the top, bottom and down the front. The thigh high fishnet stockings, wristlets and panty are made of knit polyester fabric.

The Sexy Senorita Costume 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.

Neither the plastic portion nor the feather portion, imparts the essential character to the fan. Following General Rule of Interpretation (GRI) 3 (c), it will be classified under the heading which occurs last in numerical order in the HTS.

The applicable subheading for the 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, . . . Dresses: Of synthetic fibers: Other: Other, Other: Women’s’." The duty rate will be 16% ad valorem.  The textile category designation is 636. 

The applicable subheading for the thigh high stockings will be 6115.93.6020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Panty hose, tights, stockings, socks and other hosieryOther: Of synthetic fibers: Other: Containing lace or net, Other.” The duty rate will be 18.8% ad valorem. The textile category designation is 632.

 The applicable subheading for the wristlets will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories, knitted or crochetedOther accessories: Other: Other, Of man-made fibers: Other." The rate of duty will be 14.6% ad valorem. The textile category designation is 659.

 The applicable subheading for the plastic comb, if valued not over $4.50 per gross, will be 9615.11.1000, HTSUS, which provides for combs, hair-slides and the like: of hard rubber or plastics: combs: valued not over $4.50 per gross. The rate of duty will be 14.4 cents/gross plus 2% ad valorem.

 The applicable subheading for the plastic comb, if valued over $4.50 per gross, will be 9615.11.3000, HTSUS, which provides for combs, hair-slides and the like: of hard rubber or plastics: combs: valued over $4.50 per gross: other. The rate of duty will be 28.8 cents/gross plus 4.6% ad valorem.

 The applicable subheading for the fan will be 6701.00.3000, Harmonized Tariff Schedule of the United States (HTSUS), 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 panty will be 6108.22.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: briefs and panties Of man-made fibers: Other, Women’s.” The rate of duty will be 15.6% ad valorem. The textile category designation is 652.

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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