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NY L87172




September 12, 2005

CLA-2-61:RR:NC:3:353 L87172

CATEGORY: CLASSIFICATION

TARIFF NO.: 6106.20.2010; 6104.63.2011; 9505.10.2500; 9505.90.6000

Mr. Gene Rose
Loftus International
865 South 200 East
Salt Lake City, UT 84111

RE: The tariff classification of a Santa Claus Costume from China.

Dear Mr. Rose:

In your letter received by this office on August 31, 2005, you requested a classification ruling. The sample will be retained by this office.

The submitted sample, style CA-0001 Santa Claus Suit Plus is an adult unisex Santa Claus costume constructed of knit polyester faux fur fabric. The well-made costume consists of a top/jacket and pants. The top has a well-made collar, a well-made neckline, reinforced seams, a full frontal opening with a zipper closure. The pants have a well-made waist and reinforced seams. The top may be worn as a jacket over other clothing or as a shirt over undergarments. We believe it will be principally used as a shirt worn over an undershirt and a pillow or some other type of stuffing to achieve the Santa Claus image. The costume also includes a same fabric Santa Claus hat and cellular plastic belt and boot covers.

Style CA-0001 consist(s) of two or more garments. Note 13 of Section XI, of the HTSUSA, 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 13, the articles that may be packaged with the garments must also be classified separately.

The applicable subheading for style CA-0001 top will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for woman’s or girls’ blouses and shirts, knitted or crocheted: of man-made fibers: other, woman’s. The duty rate will be 32 percent ad valorem.

The applicable subheading for style CA-0001 pants will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTS), 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: 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 style CA-0001 hat will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical jokes articles: parts and accessories thereof: articles for Christmas festivities and parts and accessories thereof: other: other. The duty rate will be Free.

The applicable subheading for style CA-0001 belt and boot covers 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 jokes articles: parts and accessories thereof: other: other. The duty rate will be Free.

The top falls within textile category designation 639. The pants fall within textile category designation 648. 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.

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.

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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