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NY M83832




June 16, 2006

CLA-2-61:RR:NC:3:353 M83832

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.3054, 6114.30.3070, 6104.63.2011

Ms. Darla J Perry
Pony Express Creations, Inc.
9350 Trade Place, Suite C
San Diego, CA 92126

RE: The tariff classification of costumes from China, Hong Kong and Vietnam.

Dear Ms. Perry:

In your letter dated May 25, 2006, you requested a classification ruling. As requested, the samples will be returned to you.

The submitted samples are Styles 400210 Female Elvis and 300691 Jones Daddy costumes.

Style 400210 Female Elvis costume consists of a jumpsuit and belt constructed of knit 94% polyester, 6% lycra fabric. The well-made jumpsuit is lined and features an oversized collar, full front zipper closure, bell-bottom legs, sewn on patches and finished neck and edges. The belt is approximately 3 inches in width.

Style 300691 Jones Daddy costume consists of a coat/robe-like garment and pants constructed of knit 100% polyester fabric. The well-made coat/robe-like garment reaches to the upper thigh and features an oversized collar, full front opening with no means of closure, an attached belt, and finished neck and edges. The well-made pants features styling, a waist with wide elastic, and finished edges.

The individual pieces of the Style 400210 Female Elvis costume are mutually complimentary and designed to be used together. The merchandise is a composite good, which is classified by application of GRI 3(b) according to the component that imparts the essential character. For this item, the jumpsuit imparts the essential character.

The applicable subheading for the Style 400210 Female Elvis costume will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of man-made fibers: other, coveralls, jumpsuits and similar apparel: women’s or girls’: other. The duty rate will be 14.9 percent ad valorem. The textile category designation is 659.

The Style 300691 Jones Daddy 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 Style 300691 Jones Daddy costume jacket/robe-like garment will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of man-made fibers: other, other: women’s or girls’. The duty rate will be 14.9 percent ad valorem. The textile category designation is 659.

The applicable subheading for the Style 300691 Jones Daddy costume pants will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensemblestrousers, 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 textile category designation is 648.

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.

We are returning your request for a classification ruling on Styles 300645 EZ Guy Vampire and 300644 EZ Guy Clown because we need additional information in order to issue a ruling. Please submit the following:

Provide a sample for each garment in size Medium and provide a style number for each garment. State the gender of the intended wearer of the garments. State the fiber content in percentages by weight. State the fabric weight in grams per square meter. Provide the size specifications, size range and size ratio for the garments. Provide a statement that to the best of your knowledge there are no issues or requests for advice, concerning this commodity, pending before any CBP office or any Court.

When this information is available, you may wish to consider resubmission of your request. If you do decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.

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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