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NY M80752




February 16, 2006

CLA-2-61:RR:NC:3:353 M80752

CATEGORY: CLASSIFICATION

TARIFFNO.: 6106.20.2030; 6106.20.2010: 6104.63.2028; 6104.63.2011; 6117.80.9540; 9505.90.6000

Ms. Anna Maria Salas Rogalski
Disguise, Inc.
11906 Tech Center Court
Poway, CA 92064

RE: The tariff classification of costumes from China.

Dear Ms. Salas Rogalski:

In your letter dated January 26, 2006, you requested a classification ruling. As requested, the samples will be returned to you.

You have submitted two samples. Style 313 Battle Cry Samurai is a child’s costume. The well-made costume consists of a knit polyester shirt and pants. The shirt has styling features, finished edge and a finished neck. The pants have styling features, finished edges and a well-made waist. The costume also features a 100% polyester knit belt and plastic helmet and chest shield.

Style 510 Battle Cry Samurai is an adult’s costume. The well-made costume consists of a knit polyester shirt and pants. The shirt has styling features, finished edge and a finished neck. The pants have styling features, finished edges and a well-made waist. The costume also features a 100% polyester knit belt and plastic helmet and chest shield.

Styles 313 and 510 consist of two or more garments. Note 13 of Section XI, of the HTSUS, requires that the 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 313 shirt will be 6106.20.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ blouses and shirts, knitted or crocheted: of man-made fibers: other, girls’: other. The duty rate will be 32 percent ad valorem.

The applicable subheading for style 510 shirt will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ blouses and shirts, knitted or crocheted: of man-made fibers: other, women’s. The duty rate will be 32 percent ad valorem.

The applicable subheading for style 313 pants will be 6104.63.2028, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts, knitted or crocheted: trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other, trousers and breeches: girls’: other: other. The duty rate will be 28.2 percent ad valorem.

The applicable subheading for style 510 pants will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts, knitted or crocheted: 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 styles 313 and 510 belts will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: other accessories: other: other, of man-made fibers: other. The duty rate will be 14.6 percent ad valorem.

The applicable subheading for styles 313 and 510 plastic helmet and chest shield 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 tunic-style shirts fall within textile category designation 639. The pants fall within textile category designation 648. The belt 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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