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NY N026070

May 5, 2008



TARIFF NO.: 6206.40.3030, 6104.63.2011, 9505.90.6000

Ms. Luz Guzman
11906 Tech Center Court
Poway, CA 92064

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

Dear Ms. Guzman:

In your letter dated April 4, 2008, you requested a classification ruling. As requested, the sample is being returned.

Style 6992 60’s Ken Costume consists of a shirt, pants and a rubber Ken wig. The front of the well-made shirt including the long sleeves and oversized collar is constructed of woven polyester fabric. The back of the shirt and a front over portion designed to look like a fringed vest is constructed of a knit polyester fiber fabric. The shirt reaches below the waist and features an oversized collar and deep V neckline The well-made shirt has styling features, finished neck, well-made seams and finished edges. The well-made pants are constructed of knit polyester fabric and feature a well made waist with enclosed elastic and finished edges. The rubber wig looks like Ken hair.

The shirt is described in heading 6106, which provides for knit shirts, and in heading 6206, which provides for woven shirts. Neither component imparts the essential character of the shirt, 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 HTS.

Style 6992 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 6992 60’s Ken costume shirt will be 6206.40.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ blouses, shirts and shirt-blouses: of man-made fibers: other, other: women’s. The duty rate will be 26.9 percent ad valorem.

The applicable subheading for the Style 6992 60’s Ken costume pants will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensemblestrousers, bib and brace overalls, breeches and shorts: trousers, 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 percent ad valorem.

The applicable subheading for the Style 6992 60’s Ken costume wig 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 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/.

The top falls within textile category designation 641. The pants fall within textile category designation 648. 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.

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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