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NY M87352

October 30, 2006

CLA-2-61:RR:NC:3:353 M87352


TARIFF NO.: 6110.30.3059; 9505.90.6000; 6104.43.2010; 6211.43.0091; 6117.80.9540

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

RE: The tariff classification of a Costume from China.

Dear Mr. Fragomelli:

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

The submitted sample, Item Number 6801297 (size medium) Manga/ Anime Mix is an adult costume constructed of polyester fabric. The costume consists of a pullover shirt, pants, dress and lower body garment. The well-made knit pullover top has styling features, well-made neck, finished arm edges and a sewn on embellishment. The pants are flimsy. The well-made knit dress has styling features, wider elasticized back and a sewn on embellishment. The well-made lower body garment is constructed of woven polyester fabric. It features an elasticized waistband with six sewn on panels, each panel measures approximately 6 ½ inches wide and 29 inches long. The panels are not sewn together, they are only attached to the waist band, and have finished edges on the bottom and sides. The item is designed to be worn over pants. The costume also features a knit polyester fabric belt with plastic coating that measures approximately 2 inches wide by 36 inches long with an adjustable buckle closure. You will be importing the identical costume in Item Numbers 6801296 (size small) and 6801298 (size large), the only difference is the size range.

Item Numbers 6801297, 6801296 and 6801298 consist 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 pullover top will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other, other: women’s or girls: other. The duty rate will be 32 percent ad valorem.

The applicable subheading for the pants 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 dress will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, knitted or crocheted: dresses: of synthetic fibers: other, women’s The duty rate will be 16 percent ad valorem.

The applicable subheading for the lower body garment will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski suits and swimwear; other garments: other garments, women’s or girls: of man-made fibers, other. The duty rate will be 16 percent ad valorem.

The applicable subheading for the belt will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), 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 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 top falls within textile category designation 639. The dress falls within textile category designation 636. The lower body garment and belt 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.

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.

Your inquiry does not provide enough information for us to give a classification ruling on detachable collar with sewn on tie. Your request for a classification ruling should include the fiber content of each component and whether item is knit or woven. 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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