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NY M84303





July 14, 2006

CLA-2-62:RR:NC:3:353 M84303

CATEGORY: CLASSIFICATION

TARIFF NO.: 6212.90.0030, 6113.00.1012, 6115.20.9010, 6115.93.6020, 6117.80.9540

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

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

Dear Ms. Perry:

In your letter dated June 12, 2006, you requested a classification ruling. As requested, the samples will be returned to you.

The submitted sample is a Style 400172 Hipster Witch costume consisting of an upper body garment, skirt, thigh high hosiery, glovettes and a witch hat.

The well-made upper body garment is constructed of polyester fabric with permanently attached garters to support or attach hosiery. It features lace trim, torso stays, eyelet closure and finished edges. The well-made skirt is primarily constructed of knit polyester fabric coated with polyurethane. It is two-layered with a turned, elasticized waist and bottom hems. The footed striped thigh highs are constructed of knit polyester fabric and lace at the top. The glovettes are constructed of knit polyester fabric and have an elastic band that fastens to a finger, but no separation for the thumb. The witch hat is constructed of knit polyester fabric coated with polyurethane.

The Style 400172 Hipster Witch 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 400172 Hipster Witch upper body garment will be 6212.90.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for brassieres, girdles, corsets, braces, suspenders, garters and similar articles, whether or not knitted or crocheted: other, of man-made fibers or man-made fibers and rubber or plastics. The duty rate will be 6.6 percent ad valorem. The textile category designation is 659.

The skirt is constructed of a fabric of heading 5903.

The applicable subheading for the Style 400172 Hipster Witch skirt will be 6113.00.1012, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: other, other: other: women’s or girls’. The duty rate will be 7.1 percent ad valorem. The textile category designation is 659.

The applicable subheading for the Style 400172 Hipster Witch thigh high hosiery, if less than 67 decitex, will be 6115.20.9010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for panty hose, tights, stockings, socks and other hosieryknitted or crocheted: women’s full-length or knee-length hosiery, measuring per single yarn less than 67 decitex: other, of man-made fibers. The duty rate will be 14.6 percent ad valorem. The textile category designation is 632.

The applicable subheading for the Style 400172 Hipster Witch thigh high hosiery, if 67 decitex or more, will be 6115.93.6020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for panty hose, tights, stockings, socks and other hosieryknitted or crocheted: other: of synthetic fibers: other: containing lace or net, other. The duty rate will be 18.8 percent ad valorem. The textile category designation is 632.

The glovettes have no separation for the thumb, and are not classifiable as gloves of heading 6116.

The applicable subheading for the Style 400172 Hipster Witch glovettes 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 textile category designation is 659.

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.

The question of classification for the Style 400172 Hipster Witch witch hat (NY Control Number M83988) is being referred to Customs and Border Protection Headquarters, Office of Regulations and Rulings, 1300 Pennsylvania Avenue, N.W., Washington D.C. 20229. The sample of the witch hat was sent Customs Headquarters. A ruling will be issued to you from that office.

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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