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NY M82076




April 14, 2006

CLA-2-61:RR:NC:N3:353 M82076

CATEGORY: CLASSIFICATION

TARIFF NO.: 6106.20.2010, 6104.63.2011, 9505.10.2500, 6704.11.0000 6704.19.0000, 6116.93.8800, 3926.20.9050, 9004.90.0000

Ms. Barbara J. Collier
Kurt S. Adler
1107 Broadway
New York, NY 10010-2872

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

Dear Ms. Collier:

In your letter dated March 28, 2006 you requested a classification ruling.

The submitted sample, style C1634 is an adult unisex Santa Claus Costume. The well-made costume consists of a top/jacket and pants made of knit pile 55% polyester/45% acrylic fabric. The well-made top/jacket has a finished neckline, hem and a full front opening. The top/jacket may be worn over clothing or as a shirt over undergarments. The well-made pants have a finished hem and a tunneled waistband. The costume also includes a same fabric Santa Claus hat, man-made fiber wig and beard, knit man-made fiber fabric gloves without forchettes, cellular plastic belt and plastic boot tops and a pair of eye glasses with a metal frame and clear plastic lenses.

The Santa Claus Costume consists of two or more garments. Note 13 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 13, the articles that may be packaged with the garments must also be classified separately.

The applicable subheading for the top/jacket will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), 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% ad valorem. The textile category designation is 639.

The applicable subheading for the pants will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTSUS), 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% ad valorem. The textile category designation is 648.

 The applicable subheading for hat will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other, Other.” The rate of duty will be Free.

 The applicable subheading for the wig will be 6704.11.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of other textile materials, articles of human hair not elsewhere specified or included: Of synthetic textile materials: Complete wigs.” The duty rate will be Free. The applicable subheading for the beard will be 6704.19.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of other textile materials, articles of human hair not elsewhere specified or included: Of synthetic textile materials: Other.” The duty rate will be Free.

The applicable subheading for both styles will be 6116.93.8800, HTSUS, which provides for “Gloves, mittens and mitts, knitted or crocheted: other: Of synthetic fibers: Other: Other: Without fourchettes.” The rate of duty will be 18.6% ad valorem. The textile category designation is 631.

 The applicable subheading for the belt and boot tops will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: articles of apparel and clothing accessories: Other: Other, Other.” The rate of duty will be 5% ad valorem.

 The applicable subheading for the glasses will be 9004.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Spectacles, goggles, and the like, corrective, protective or other; other.” The rate of duty will be 2.5% 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/.

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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