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NY M85226




August 1, 2006

CLA-2-61:RR:NC:3:353 M85226

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2010, 6307.90.9889, 9505.90.6000, 6204.62.4020, 6211.43.0078, 6117.80.9540, 6505.90.6090

Ms. Deborah Higgins
Impressions in Print, Inc.
5192 Cleveland Street
Virginia Beach, VA 23462

RE: The tariff classification of costumes from China.

Dear Ms. Higgins:

In your undated letter you informed this office that costumes, classified in ruling NY L88538, that were made in Pakistan would now be made in China. Further, you indicated to this office that the Chinese manufacturer claims that the costumes are properly classified as sets. You request a classification ruling on the costumes from China. As requested, the samples will be returned to you.

You have submitted two samples. They will be used for marketing and promotion purposes. Although packaged together, the items are not for retail sale and are not classifiable as sets, which must be packaged for retail sale. In addition, the Uncle Sam costume consists of two or more garments, pants and a jacket-type garment. 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.

The first item is a Statue of Liberty adult’s costume. The well-made costume consists of a knit polyester fiber fabric dress. The dress has styling features, finished neck, arms and hem. The costume also contains a polyester woven sash that is worn over the shoulder and printed with the words “Liberty Income Tax”. There is a foam headpiece covered with knit polyester and decorated with foam rectangles. The headpiece has an adjustable strap and is intended for use as a costume.

The second sample Uncle Sam is an adult unisex costume. The well-made costume consists of pants, a jacket-type garment, a dickey and a hat. The pants are constructed of woven cotton fabric and have a well-made waist, finished bottoms and adjustable cuffs. The jacket-type garment is constructed of 65% polyester and 35% cotton fabric and has styling features, a finished neck, arms, edges and bottom. The Uncle Sam hat is a knit polyester foam backed oversized top hat style novelty hat. The hat features a brim and a lining. Also included is a 100% polyester fiber fabric dickey like item that ties in the back and resembles a shirtfront.

The applicable subheading for The Statue of Liberty Adult Costume dress will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which 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 The Statue of Liberty Adult sash will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up articles, including dress patterns: other: other: other, other. The duty rate will be 7 percent ad valorem.

The applicable subheading for the Statue of Liberty Headpiece 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.

The applicable subheading for the Uncle Sam pants will be 6204.62.4020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dressestrousers, bib and brace overalls, breeches and shorts: of cotton: trousers and breeches: women’s: other. The duty rate will be 16.6 percent ad valorem.

The applicable subheading for the Uncle Sam jacket-type garment will be 6211.43.0078, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear; other garments: of man-made fivers, jackets and jacket-type garments excluded from heading 6202. The duty rate will be 16 percent ad valorem.

The applicable subheading for the Uncle Sam dickey 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 clothing accessories: other accessories: other: other, of man-made fibers: other. The duty rate will be 14.6 percent ad valorem.

The Uncle Sam hat is considered headgear of Chapter 65. See ruling HQ 961728, dated April 8, 1999 for a detailed explanation.

The applicable subheading for the Uncle Sam Hat will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabricother: of man-made fibers: knitted or crocheted or made up from knitted or crocheted fabric: not in part of braid, other: other: other The duty rate will be 20 cents per kilogram plus 7 percent ad valorem.

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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