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NY N015729




September 6, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.1020, 6104.53.2010, 6117.80.9540, 9503.00.0080

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 3, 2007, you requested a classification ruling. The samples which you submitted are being returned as requested.

The submitted sample, Jealousy Costume will be imported as:

Item 6808115, S (4-6)
Item 6808116, M (8-10
Item 6808117, L (12-14)

The Jealousy Costume consists of a top, skirt, arm warmers, belt and toy knife. The belt was not included with the sample. The top, skirt and arm warmers are made of knit 100% polyester fabric coated with plastic material. The top has a small inset of woven fabric at the front. The essential character of the top is imparted by the knit fabric. The top resembles a corset top with thin straps and ribbon laces with metal grommets at the back. The mini skirt has a small inset of woven fabric at the bottom sides of the skirt. The essential character of the skirt is imparted by the knit portion. The skirt has ribbon laces with metal grommets on the left side bottom of the skirt and elastic at the back of the waistband. The arm bands extend from the wrist to the elbow.

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

The Jealousy 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 Jealousy Costume top will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Tops, Women’s or girls’." The rate of duty will be 28.2% ad valorem. The textile category designation is 639.

The applicable subheading for the Jealousy Costume skirt will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for " Women’s or girls’dresses, skirts, divided skirtsknitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Women’s." The duty rate will be 16% ad valorem. The textile category designation is 642.

The applicable subheading for the arm warmers 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.

 The applicable subheading for toy knife, will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal carsdolls, other toysparts and accessories thereofother.” The rate of duty will be free.

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.

The belt was not included with the sample and we cannot issue a classification for this item. Your request for a classification ruling should include a sample for the belt. 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.

Sincerely,

Robert B. Swierupski
Director,

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