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NY N002938

November 22, 2006



TARIFF NO.: 6106.20.2010, 6104.63.2011, 6406.99.30, 6505.90.6090, 9505.90.6000, 6117.80.9540

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

RE: The tariff classification of a costume from China. Correction to Ruling Number NY M86554

Dear Mr. Fragomeli:

This replaces Ruling Number NY M86554 dated October 4, 2006, which contained a costume belt that could not be classified because a sample was required. A sample of the belt has now been furnished. As requested, the samples will be returned to you. A complete corrected ruling follows.

The submitted sample, style 6801452 S, Legionaire Lilith Costume consists of a top/jacket, pants, leggings, hat, belt and detachable collar. The top/jacket, pants hat and detachable collar are made of 100% knit polyester fabric. The top/jacket has long sleeves, a mandarin collar trimmed with piping and a six tab, hook and loop closure that closes right over left. The tight fitting stirrup pants have an elasticized waist. The plastic hip high leggings have stirrups at the bottom and a zipper on the side. The Scottie-style hat is made of knit polyester fabric trimmed with piping. The costume belt is constructed of compact plastic. The well-made costume has styling and a finished neckline and edges. The costume will also be imported as styles 6801454M and 6801455L.

The Legionaire Lilith Costume, styles 6801452S, 6601454M and 6801455L 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 top/jacket will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Woman’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other, Woman’s.” The duty rate will be 32% ad valorem. The textile category designation is 639.

 The applicable subheading for the pants will be 6104.63.2011, 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: trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Women’s: Other.” The duty rate will be 28.2% ad valorem. The textile category designation is 648.

  The applicable subheading for leggings will be 6406.99.30, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts of footwear, which are removable insoles or heel cushions or the like, and which are of rubber or plastics.” The rate of duty will be 5.3% 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 + 7% ad valorem. The textile category designation is 659.

The applicable subheading for the belt 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 collar, 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% ad valorem. The textile category designation is 659.

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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