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NY M87351

October 30, 2006

CLA-2-61:RR:NC:N3:353 M87351


TARIFF NO.: 6103.33.2000, 6105.20.2010, 6103.43.1520

Mr. Lane Fragomeli
Paper Magic Group
345 7th Ave., 6th Floor
New York, NY 10001

RE: The tariff classification of an adult costume from China.

Dear Mr. Fragomeli:

In your letter dated October 3, 2006, you requested a classification ruling. The sample will be returned to you as requested.

The submitted sample, style 6801762 M Jigsaw Costume consists of a Jacket, shirt and pants made of knit 100% polyester fabric. The long sleeve jacket has a collar, cuffs and a full front hook and loop closure with buttons that closes left over right. The short sleeve shirt has an attached bow tie, collar and a full front opening with a hook and loop closure that closes left over right. The pants have cuffs at the bottom, an elasticized waist with a hook and loop closure fly front. The Jigsaw Costume will also be imported in styles 6801761 S and 6801763 L. The Jigsaw costume is well made with finished neckline, collar and styling.

The Jigsaw 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.

Legal Note 8, to Chapter 62 of the Harmonized Tariff Schedule of the United States (HTSUS), states that garments designed for left over right closure at the front shall be regarded as men's or boys’ garments, unless the cut of the garment clearly indicates that it is designed for women or girls. In this case the jacket and shirt will be classified as men’s.

  The applicable subheading for Jigsaw Costume jacket will be 6103.33.2000, Harmonized Tariff Schedule of the United States, (HTS), which provides for: men’s or boys’ suits, ensembles, suit-type jackets, blazersknitted or crocheted: suit-type jackets and blazers: of synthetic fibers: other. The rate of duty will be 28 percent ad valorem. The textile category designation is 633.

The applicable subheading for the Jigsaw Costume shirt will be 6105.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Men’s or boys’ shirts, knitted or crocheted: Of man-made fibers: Other, Men’s.” The duty rate will be 32 percent ad valorem. The textile category designation is 638.

  The applicable subheading for the Jigsaw Costume pants will be 6103.43.1520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Men’s or boys’...Trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: TrousersOf synthetic fibers: Trousers and breechesOther, Trousers and breeches: Men’s." The rate of duty is 28.2 percent ad valorem. The textile category is 647.

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/.

With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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.


Robert B. Swierupski

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