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NY N016260




September 19, 2007

CLA-2-61:RR:NC:3:353

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.2060, 6114.30.1020, 6114.30.3070, 6117.80.9540, 6117.80.8500

Ms. Sara Gradilla
R. L. Jones
P.O. Box 488
San Luis, AZ 85349

RE: The tariff classification of novelty wear from Mexico.

Dear Ms. Gradilla:

In your letter dated August 22, 2007, on behalf of Fantasy Lingerie, you requested a tariff classification ruling. As requested, the samples will be returned to you.

The submitted samples are Style Nos. KA52 Honey Bunny, KA58 Kit Kat, KA81 Superpowers Girl and KA61 Night Witch.

The items are worn as fantasy garments in the privacy of the home and are not considered fancy dress. In addition, they are not of flimsy construction.

Style No. KA52 Honey Bunny consists of a bodysuit and a hair band. The bodysuit is constructed of knit polyester fabric. The sleeveless bodysuit features spaghetti straps, faux lace-up front and a feather “bunny” tail. The hair band is plastic and features felt “bunny” ears.

Style No. KA58 Kit Kat consists of a bodysuit, arm covers and a hair band. The bodysuit and arm covers are constructed of knit polyester fabric. The halter-style, sleeveless bodysuit features a v-neck and a feather “cat” tail. The hair band is plastic and features felt “cat” ears.

The individual pieces of Style Nos. KA52 and KA58 are mutually complimentary and designed to be used together. The merchandise is a composite good, which is classified by application of GRI 3(b) according to the component that imparts the essential character. For these items, the bodysuit imparts the essential character.

The applicable subheading for Style Nos. KA52 Honey Bunny, KA58 Kit Kat will be 6114.30.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: bodysuits and bodyshirts, other: other. The general rate of duty will be 32% ad valorem.

Style No. KA81 Superpowers Girl consists of a top, lower body garment, wrist cuffs and a headband. The top and lower body garment are constructed of knit nylon fabric. The sleeveless, bra-style top covers only the upper torso. The lower body garment, which you refer to as a short, is brief-style. It is designed to be seen, is not a short and is not worn as underwear. The wrist cuffs and headband are constructed of knit nylon fabric coated with a gold metallic substance.

Style No. KA61 Night Witch consists of a top, lower body garment, g-string and witch hat. The top and lower body garment are constructed of knit polyester fabric. The top covers only the upper torso and features long sleeves and spaghetti straps. The lower body garment, which you refer to as a skirt, is very short and lacks sufficient coverage to be considered a skirt.

Style Nos. KA81 and KA61 consist 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 Style Nos. KA81 and KA61 tops will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: tops, women’s or girls’. The general rate of duty will be 28.2% ad valorem.

The applicable subheading for the Style Nos. KA81 and KA61 lower body garments will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: other, other: women’s or girls’. The general rate of duty will be 14.9% ad valorem.

The applicable subheading for the Style No. KA81 Wrist Cuffs will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up clothing accessoriesother accessories: other: other, of man-made fibers: other. The general rate of duty will be 14.6% ad valorem.

The applicable subheading for the Style No. KA81 Headband will be 6117.80.8500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up clothing accessoriesother accessories: other: headbands, ponytail holders and similar articles. The general rate of duty will be 14.6% 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/.

There was no sample of the Style No. KA61 g-string, and this office is unable to classify the item without a sample.

Regarding the classification of the Style No. KA61 Witch Hat, Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part:

No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom.

As such, CBP will not issue a classification ruling with regard to your merchandise at this time. The classification determination may be impacted by court cases currently pending in the Court of International Trade. See Michael Simons Designs, Inc. v. United States, Ct. No. 04-00537; Berwick Industries, Inc. v. United States, Ct. Nos. 98-12-03189, 96-01-00263, 99-01-000436, 99-03-00121, 99-03-00158, 99-06-00356, 98-09-02897, 97-05-00789, 97-06-00983, 97-08-01400, 96-12-0738, 96-05-01359, and 96-04-01197; Waterford Wedgwood USA, Inc. v. United States, Ct. Nos. 00-05-00215, 99-03-00133 and 99-11-00721; Cuthbertson Imports Inc. v. United States, Ct. No. 03-00846; and Wilton Industries, Inc. v. United States, Ct. Nos. 00-11-00528, 00-01-00218, 00-03-00014, 00-03-00015, 00-04-00193, 00-04-00194 and 00-04-00250.

If you wish, you may resubmit your request for a prospective ruling on the Style No. KA61 Witch Hat after the appropriate court cases have been resolved.

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.

Sincerely,

Robert B. Swierupski
Director,

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