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NY N026332




May 16, 2008

CLA-2-61:OT:RR:NC:N3:353

CATEGORY: CLASSIFICATION

TARIFF NO.: 6113.00.9086, 6211.42.0081, 6114.30.3070

Ms. Monica Chang
International Intimates Inc.
180 Madison Ave., 5th Floor
New York, NY 10016

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

Dear Ms. Chang:

In your letter dated April 1, 2008, you requested a classification ruling. The samples which you submitted are being returned as requested.

The submitted sample, style HUQA197 Hustler Punk Costume consists of a vest, bottom and panty. You state that the vest is made of woven fabric however examination reveals that it is made of knit man-made fiber fabric coated with PVC plastic material. The vest features a full front zipper closure with two zippered breast pockets and two zippered waist pockets. The pleated bottom that you identify as a skirt is made of woven 100% cotton fabric, measures approximately 8” long and has a full front opening with a hook and loop closure. The panty that resembles a brief is made to be seen and is made of knit 95% cotton/ 5% spandex fabric.

The Hustler Punk 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 vest will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other, Other: Other: Women’s or girls’." The duty rate will be 7.1% ad valorem. The textile category designation is 659.

The applicable subheading for the bottom will be 6211.42.0081, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of cotton, Other.” The rate of duty will be 8.1% ad valorem. The textile category designation is 359.

The applicable subheading for the panty will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’." The rate of duty will be 14.9% ad valorem. The textile category designation is 659.

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.

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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