United States International Trade Commision Rulings And Harmonized Tariff Schedule
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NY N024066

March 24, 2008



TARIFF NO.: 6204.43.4030, 6108.11.0010, 6115.96.9020, 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, Taiwan, India and Vietnam.

Dear Ms. Tsiavos:

In your letter dated February 25, 2008, you requested a classification ruling. The samples which you submitted are being returned as requested.

Styles 102424 and 102424H Madam Masquerade Costume and Styles 102425 and 102425H Madam Masquerade Plus Size Costume consist of a dress, petticoat, under petticoat, thigh high stockings and lorgnette eye mask.

“H” items are the same costume packages on a hanger with a color insert.

The jacquard print dress is made of woven 100% polyester fabric with a velvet embroidered center front bodice. The skirt of the dress has a split center front exposing the petticoat underneath. The dress has long sleeves with crepe de chine cuffs decorated with satin bows and rhinestone Playboy Bunny logo charms. The garment has a center back zipper closure and a neckline and hem trimmed with organza ribbon.

The petticoat is made of knit 95% polyester/5% spandex mesh fabric with five rows of lace-like trim, elastic waistband and side hoops for flair. The garment will be seen at the center front where the skirt splits.

The underskirt petticoat is made of knit man-made fiber fabric and is worn closest to the skin. The two layer sheer petticoat has a tunneled elastic waistband and lace-like trim on the hem.

The lace top thigh high stockings are made of knit 100% nylon.

The lorgnette eye mask on a stick is decorated with glitter and feathers.

The costume is well made with styling, finished neck, waist, sturdy seams, finished edges and sewn-on embellishments.

The Madam Masquerade 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 dress will be 6204.43.4030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . . Dresses: Of synthetic fibers: Other: Other, Other: Women’s’." The duty rate will be 16 percent ad valorem. The textile category designation is 636.

   The applicable subheading for the petticoat and under skier petticoat will be 6108.11.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Slips and petticoats: Of man-made fibers, Women’s." The duty rate will be 14.9% ad valorem. The textile category designation is 652.

The applicable subheading for the thigh high stockings, will be 6115.96.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other "Panty hose, tights, stockings, socks and other hosiery, other: of synthetic fibers: other: other, other." The duty rate will be 14.6% ad valorem. The textile category designation is 632.

The applicable subheading for the eye mask 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 joke articles; parts and accessories thereof: Other: Other." 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. 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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