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NY N005548




February 7, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2010, 6104.63.2011, 6505.90.6045

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

RE: The tariff classification of a unisex adult costume from Taiwan.

Dear Ms. Huang:

In your letter dated January 16, 2007, on behalf of Sears Holdings Global Sourcing Ltd., you requested a tariff classification ruling.

The submitted sample, style 1157-01, Ruby King Costume consists of a dress which you identify as a robe, pants and crown made of knit 100% polyester fabric. The knee length dress has long sleeves with trim and embellishments down the front. The pants have stirrups on the bottom and an elasticized-tunneled waistband. The crown has a faux jewel at the front and is trimmed at the top and bottom.

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

The Ruby King 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.

  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% 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 crown will be 6505.90.6045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear, knitted or crocheted, of any material, whether or not lined or trimmed: Other: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid, Other: visors, and other headgear which provides no covering for the crown of the head." The duty rate will be 20 cents/kg + 7% 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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