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NY L89403




January 6, 2006

CLA-2-61:RR:NC:3:353 L89403

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.1020; 6104.43.2010; 6505.90.8090

Mr. Lane Fragomeli Sr.
Paper Magic Group, Inc.
345 Seventh Avenue
6th Floor
New York, NY 10001

RE: The tariff classification of costume from China.

Dear Mr. Fragomeli:

In your letter dated December 13, 2005, you requested a classification ruling. As requested the sample will be returned to you.

Your submitted sample, style 6808558 (size small) Bavaria Babe is an adult’s costume set. The well-made costume consists of a top and a dress. The top is constructed of a knit polyester fabric. The top has a well made neck, finished edges and sewn on embellishments. The top of the dress is constructed of 100% knit polyester fabric with a small amount of the fabric coated with vinyl. The bottom of the dress is constructed of woven polyester fabric. There is an overlaid knit polyester apron. The dress has styling features, a zippered back closure, finished edges and sewn on embellishments. The essential character of the dress is imparted by the knit portion. The costume also features a hat constructed of woven100% polyester fabric. The costume is also imported as styles 6808559 (size medium) and 6808560 (size large).

The Bavarian Babe costumes consist 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 Bavarian Babe Costume (top) will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for provides for other garments, knitted or crocheted: of man-made fibers: tops, women’s or girls’. The duty rate will be 28.2 percent ad valorem.

The applicable subheading for Bavarian Babe Costume (dress) will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . . knitted or crocheted: dresses: of synthetic fibers: other, women’s. The duty rate will be 16 percent ad valorem.

The applicable subheading for style Bavarian Babe (hat) will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for hats and headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed . . .: other: of man-made fibers: other: not in part of braid, other: other: other. The duty rate will be 18.7 cents per kilogram plus 6.8 percent ad valorem.

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/.

Bavaria Babe (top) falls within textile category designation 639. Bavaria Babe (dress) falls within textile category designation 636. Bavaria Babe (hat) falls within textile category designation 659. 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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