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NY L83639




April 15, 2005

CLA-2-61:RR:NC:N3:353 L83639

CATEGORY: CLASSIFICATION

TARIFFNO: 6114.30.3054, 6104.43.2010, 6108.11.0010, 6114.30.3070, 6212.90.0030, 9505.90.6000, 9603.90.4000

Ms. Leah C. Navidad
Disguise Inc.
11906 Tech Center Ct.
Poway, CA 92064

RE: The tariff classification of unisex costumes from China.

Dear Ms. Navidad:

In your letter dated March24, 2005 you requested a classification ruling. The samples will be returned to you as requested.

Five samples of costumes were submitted with your request.

Style 1574, Toddler Size, Pretty Kitty Costume Set consists of a jumpsuit, detachable tail and a headband with cat ears. The jumpsuit is composed of knit polyester plush fabric. The garment has elasticized short sleeves, elastic at the ankles and a hook and loop closure at the back.

Style 2453-FE, Adult Maid Purr-Fect Costume Set consists of a dress, petticoat, apron, garter, cat ears headband and a detachable tail. The dress is composed of knit polyester fabric. It has feather straps and feather trim on the hem. The knit net petticoat is elasticized at the waist and the waist apron has lace trim and self-ties. The garter has lace trim and a bow and the cat ear headband is made of rigid plastic with textile fabric and lace. The detachable tail is made of knit man-made fiber fabric.

Style 3847, Adult Black Cire Coffin Costume Dress is composed of 100% knit polyester chintz fabric. The short dress is designed with two thin ribbon straps, and shirring and draping throughout the dress.

Style 3848, Adult Black Panne Coffin Dress is composed of 100% knit polyester velour fabric. The short dress is designed with two thin ribbon straps, and shirring and draping throughout the dress.

Style 3849, Adult Red Panne Coffin Dress is composed of 100% knit polyester velour fabric. The short dress is designed with two thin ribbon straps, and shirring and draping throughout the dress.

The applicable subheading for style 1574, Pretty Kitty Costume Set will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Women’s or girls’: Other." The rate of duty will be 15% ad valorem. The textile category designation is 659.

The applicable subheading for style 2453-FE, Maid Purr-Fect (dress) will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women's or girls' suitsblazers, dresses, skirtsknitted or crocheted: Dresses: Of synthetic fibers: Other." The duty rate will be 16% ad valorem. The textile category designation is 636.

  The applicable subheading for style 2453-FE Maid Purr-Fect Costume (petticoat) will be 6108.11.0010, HTS, which provides for “Women’s or girls’ slips, 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% percent ad valorem. The textile category designation is 652.

The applicable subheading for style 2453-FE (apron) will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: dresses: of man-made fibers: other, other: women’s or girls’. The duty rate will be 14.9% ad valorem. The textile category designation is 659.

The applicable subheading for the Maid Purr-Fect (garter) will be 6212.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Brassieres, girdles, corsets, braces, suspenders, garters, and similar articles and parts thereof, whether or not knitted or crocheted: Other, Of man-made fibers or man-made fibers and rubber or plastics. The duty rate will be 6.6% ad valorem. The textile category designation is 659.

The applicable subheading for the Maid Purr-Fect (cat ears headband and tail) will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), 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.

The applicable subheading for the Maid Purr-Fect (feather duster) will be 9603.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for “feather dusters.” The rate of duty will be Free. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, 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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