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NY N023430

March 7, 2008



TARIFF NO.: 6110.30.3059, 6204.53.3010, 6505.90.8090, 9505.90.6000

Ms. Irene Tsiavos
Fun World
80 Voice Rd.
Carle Place, NY 11514

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

Dear Ms. Tsiavos:

In your letter dated February 11, 2008, you requested a classification ruling. The samples which you submitted are being returned as requested.

The submitted sample Style 102064H Buccaneer Beauty costume consists of a top, skirt, hat and eye patch. They are packaged for retail sale in a garment bag with a hanger, which is normal packaging. The pullover top is primarily made of knit 100% polyester fabric. The pullover top is designed to look like a vest with a blouse underneath. The garment has woven gauze sleeves and a neckline trimmed with a lace-like fabric. The front of the top has faux ribbon laces with metal grommets and elastic at the back. The multi-layered skirt is made of woven 55% nylon/45% polyester fabric and the layers are trimmed with lace-like fabric. The hat/cap is made of a crushed woven polyester fabric with two ties at the back and the eye patch is made of the same fabric as the top with a Playboy charm glued on.

Style 102064 is identical to Style 102064H only that it will be imported without a hanger.

Styles 102065 and 102065H Buccaneer Beauty, Plus Size Costume are identical to the above styles.

The costume is well made with styling, finished neck and waist, finished edges and lace-like trim.

The Buccaneer Beauty 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 top will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other, Other: Women’s or girls’." The rate of duty will be 32% ad valorem. The textile category designation is 639. 

  The applicable subheading for the skirt will be 6204.53.3010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Skirts and divided skirts: Of synthetic fibers: OtherWomen’s." The rate of duty will be 16% ad valorem. The textile category is 642.   

               The applicable subheading for the hat will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabricOther: Of man-made fibers: Other: Not in part of braid, Other: Other: Other." The rate of duty will be 18.7 cents /kg + 6.8% ad valorem. The textile category designation is 659. 

      The applicable subheading for the eye patch 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 jokes articles: parts and accessories thereof: Other: Other.” 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.


Robert B. Swierupski

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