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NY N015028

August 24, 2007



TARIFF NO.: 6212.90.0030, 6104.63.2030, 9505.90.6000, 6117.80.9540

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

RE: The tariff classification of a costume from China.

Dear Mr. Fragomeli:

In your letter dated August 26, 2007, you requested a classification ruling. The samples which you submitted are being returned as requested.

The submitted sample, Lust Costume, Adult W will be imported as:

Item 6808109 – Size S
Item 6808110 – Size M
Item 6808111 – Size L

The Lust Costume consists of a corset top, shorts, flimsy robe and belt made of knit 100% polyester fabric.

The Merry Widow-style corset top with attached garters is non-supportive has adjustable ribbon laces at the front and back. The garment has some stretch and has thin straps, lace trimmed cups and lace trim down the front on each side. The very short boy-style shorts are of lace-like fabric with a lining and an elasticized tunneled waistband. The flimsy robe is see thru and is trimmed with marabou feathers. The belt is approximately 2” wide and has a hook and loop closure at the back.

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

The Lust Costume consists of two or more garments. Note 14 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 14, the articles that may be packaged with the garments must also be classified separately.

The applicable subheading for the corset top, Item 6808109 – Size S, Item 6808110 – Size M, Item 6808111 – Size L will be 6212.90.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Brassieres, girdles, corsets, braces, garters and similar articles and parts thereof, whether or not knitted or crocheted: Other . . . Of man-made fibers or man-made fibers and rubber or plastics.” The rate of duty will be 6.6% ad valorem. The textile category designation is 659.

The applicable subheading for shorts, Item 6808109 – Size S, Item 6808110 – Size M, Item 6808111 – Size L will be 6104.63.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides "Women’s or girls’ suitbreeches and shortsknitted or crocheted: Of synthetic fibers: Other: Other, Shorts: Women’s." The duty rate will be 28.2% ad valorem. The textile category designation is 648.

   The applicable subheading for the flimsy robe, Item 6808109 – Size S, Item 6808110 – Size M, Item 6808111 – Size L 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 belt Item 6808109 – Size S, Item 6808110 – Size M, Item 6808111 – Size L will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessoriesknitted or crocheted:Other accessories: Other: Other, Of man-made fibers." 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. 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. Information can also be found at the FTC website www.ftc.gov (click on "Consumer Protection,” “Business Information,” “Clothing & Textiles,” “Threading Your Way Through the Labeling Requirements”).

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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