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NY M86306




September 20, 2006

CLA-2-62:RR:NC:N3:353 M86306

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.43.4030, 6108.11.0010, 6204.53.3010, 6108.92.0005 6115.20.9010, 6115.93.6020

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

RE: The tariff classification of an adult costume from China/ Hong Kong/ Vietnam.

Dear Ms. Perry:

In your letter dated August 23, 2006, you requested a classification ruling. The samples will be returned to you as requested.

The submitted sample, style 400205, Saucy Marie Costume consists of a dress, petticoat, underskirt, panties and thigh high stockings (not included with sample).

The eighteenth century-style dress is made of brocade woven polyester fabric. The long sleeve garment has laces at the back, a square neckline, embellishments at the front with an embroidered trimmed hem and a side zipper closure.

The petticoat is made of knit polyester fabric with an elasticized waist and layers of Rochelle lace and a hoop on each side.

The under skirt is made of woven polyester fabric with an embroidery trimmed hem. The garment consists of two layers. The outer layer is embroidered and has embellishments and the second layer is a solid woven fabric.

The boy-leg under pants has a gusset and made of knit Rochelle lace.

The Saucy Marie is very well made with styling, finished neckline and embellishments.

The 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 dress will be 6204.43.4030, 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 (other than swimwear): Dresses: Of synthetic fibers: Other: Other: Other: Women’s." The rate of duty will be 16% ad valorem. The textile category designation is 636.

  The applicable subheading for the petticoat will be 6108.11.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Slips and petticoats: Of man-made fibers . . . Women’s.” The duty rate will be 14.9% ad valorem. The textile category designation is 652.

 The applicable subheading for the under skirt will be 6204.53.3010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts Skirts and divided skirts: Of synthetic fibers: Other: Other: Women’s.” The duty rate will be 16% ad valorem. The textile category is 642.  

The applicable subheading for the panties will be 6108.92.0005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women's or girls' slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: other: of man-made fibers . . . underwear: underpants.” The rate of duty will be 16% ad valorem. The textile category designation is 652.

 The applicable subheading for the thigh high stockings, 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% ad valorem. The textile category designation is 632.

 The applicable subheading for the thigh high stockings, 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% ad valorem. The textile category designation is 632.

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/.

With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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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