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NY N020203




December 18, 2007

CLA-2-62:OT:RR:NC:3:353

CATEGORY: CLASSIFICATION

TARIFF NO.: 6206.30.3041, 6104.63.2011, 6117.80.8500, 7117.90.7500

Ms. Christian Lee
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. Lee:

In your letter dated November 19, 2007, on behalf of Sears Holdings Global Sourcing Ltd., you requested a classification ruling. As requested, the sample will be returned. .
The submitted sample is a Style# W-2046-01 Flower Power Costume consisting of a blouse, pants, headband and necklace. The pullover-style blouse is constructed of woven 100% cotton fabric front, knit 100% polyester back, and a faux attached vest of knit 100% polyester fabric. The well made garment features styling, a finished neckline, sturdy seams and edges, and decorative trim. The cotton fabric imparts the essential character of the blouse. The pants and headband are constructed of knit 100% polyester fabric. The pants are well made and feature an elasticized waistband and sturdy seams. The necklace is a plastic peace symbol hanging on a cotton cord; the plastic component imparts the essential character of the necklace.

The Style# W-2046-01 Flower Power 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 Style# W-2046-01 blouse will be 6206.30.3041, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ blouses, shirts and shirt-blouses: Of cotton: Other: Other, Other: Other: Women’s.” The duty rate will be 15.4 percent ad valorem. The textile category designation is 341.

The applicable subheading for the Style# W-2046-01 pants will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’dresses, skirts. Divided skirts, trousers, bib and brace overallsTrousers, 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 textile category designation is 648.

The applicable subheading for the Style# W-2046-01 headband will be 6117.80.8500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories, knitted or crochetedother accessories: Other: headbands, ponytail holders and similar articles." The duty rate will be 14.6% ad valorem.

The applicable subheading for the Style# W-2046-01 necklace will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics.” The duty rate 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. 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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