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NY N003904




December 27, 2006

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.3060, 6104.63.2011, 6217.10.9530, 6114.30.3070

Ms. Emily Huang
Handerson Handicraft Mfg. Co.
11F/6, No.2, Jian-Ba Road, Chung-Ho
Taipei, Taiwan

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

Dear Ms. Huang:

In your letter dated November 29, 2006, you requested a tariff classification ruling.

The submitted sample, style M-1153-00, Count Costume consists of a coat, pants, dickie (which you call a cravat) and cape. The coat, pants and cape are made of knit 100% polyester fabric. The coat has long sleeves with trim down the front, gold buttons on the front and sleeves, and full front opening with a hook and loop closure that closes left over right. The coat does not protect from the elements. The long pants have an elasticized waistband. The cravat resembles a dickie with a hook and loop closure at the back and is made of woven polyester fabric. The detachable cape has a large collar with hook and loop tape on each shoulder to facilitate adhering to the coat.

The costume is well made with finished edges, neckline, styling and embellishments.

The Count Costume, style M-1153-00 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.

Chapter 62 Note 8 states that "Garments of this chapter designed for left over right closure at the front shall be regarded as men’s or boys' garments”

    The applicable subheading for the coat will be 6114.30.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other: Men’s or boys’.” The duty rate will be 14.9% ad valorem.

  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 applicable subheading for the dickie will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Accessories: Other: Other...Of man-made fibers." The duty rate will be 14.6% ad valorem.  

 The applicable subheading for cape will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls.” The duty rate will be 14.9% 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/.

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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