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NY N022324

February 13, 2008



TARIFF NO.: 6110.30.3059, 6104.63.2030, 6307.90.9889, 6116.10.9500 6406.99.1570, 4202.92.3020

Ms. Helen Cooper
Original Concepts Inc.
701 E. 3rd St., Suite 130
Los Angeles, CA 90013

RE: The tariff classification of an adult costume from China.

Dear Ms. Cooper:

In your letter dated January 18, 2008 on behalf of Smiffys, you requested a classification ruling. The sample which you submitted is being returned as requested.

The submitted sample, Style 30480 Lara Croft 10th Anniversary Edition Costume consists of a pullover which you identify as a top, shorts, belt with gun holders, boot covers, half fingered gloves and backpack.

The pullover and shorts are made of knit 95% polyester/5% lyrca fabric. The sleeveless pullover is cut to shape with a finished boat style neckline and a hemmed bottom. The very short shorts have a hemmed bottom, tunneled elasticized waistband and belt loops.

The utility belt has removable gun holders and is constructed of man-made fibers and cellular polyurethane plastic material. The gun holder does not form an enclosure for a toy gun, but is open on one side with two elastic fabric bands that are used to secure the gun. The boot covers are made of woven 100% polyester fabric at the front and the back is knit 100% polyester fabric. The boot covers extend over the calf and have a laced up front and a loop at the back. The half fingered gloves are made up of a palm side as well as a complete thumb, constructed of a coated knit fabric. Knit fabric makes up the backside and fourchettes. The coating exceeds the weight of the knit fabric that makes up the gloves. The backpack is constructed from polyester textile material.  It is designed to provide storage, protection, portability, and organization to clothing and other personal effects during travel.  It has two straps that allow the pack to be worn over the shoulders on the back.  The interior is unlined and consists of a single compartment with no additional features. It measures approximately 10" (W) x 8" (L) x 3” (D).

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

The Laura Croft 10th Edition Anniversary 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 pullover will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vest) and similar articles, knitted or crocheted: of man-made fibers, other: other: other, other: other: woman’s or girls’: other. The duty rate will be 32% ad valorem. The textile category designation is 639.

The applicable subheading for shorts 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 utility belt with gun holders is described in heading 3926 which provides for other articles of plastic, and in heading 6307 which provides for other textile articles. Neither component imparts the essential character of the utility belt , which will be classified in accordance with General Rule of Interpretation (GRI) 3 (c) under the heading that occurs last in numerical order in the HTSUS.

The applicable subheading for the utility belt will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up articlesOther: Other, Other: Other.” The duty rate will be 7% ad valorem.

The applicable subheading for the half fingered gloves will be 6116.10.9500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Gloves, mittens and mitts, knitted or crocheted: impregnated, coated or covered with plastics or rubber: Other: With fourchettes: Other.” The duty rate will be 7% ad valorem.

The applicable subheading for the item referred to as boot covers will be 6406.99.1570, Harmonized Tariff Schedule of the United States (HTSUS), which provides for gaiters, leggings and similar articles of textile materials; other than leg-warmers; of man-made fibers. The rate of duty will be 14.9%. The textile category designation is 659.

The applicable subheading for the backpack will be 4202.92.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of textile materials, other, other, of man-made fibers, backpacks. The duty rate will be 17.6% ad valorem. The textile category designation is 670.

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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