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NY M86553




October 6, 2006

CLA-2-61:RR:NC:3:353 M86553

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.1020; 6114.30.3070; 9505.90.6000

Mr. Lane Fragomeli
Paper Magic Group, Halloween Division
345 7th Avenue
6 Floor
New York, NY 10001

RE: The tariff classification of a Costume from China.

Dear Mr. Fragomelli:

In your letter dated September 8, 2006, you requested a classification ruling. As requested, the sample will be returned to you.

The submitted sample, Item Number 6801396 (size medium) Flight Captain Vampiress is an adult costume constructed of knit polyester fabric. The costume consists of a top, skirt and cape. The well-made halter-style top doesn’t reach the wearer’s waist and has styling features, a well-made neckline, reinforced seams, and sewn on embellishment. The well-made cape has styling features, a well-made neck, reinforced seams and well-made bottom hem and closure edge. The skirt is flimsily made. You will be importing the identical costume in Item Numbers 6801395 (size small) and 6801397 (size large), the only difference is the size range.

Item Numbers 6801396, 6801395 and 6801397 consist 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 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of man-made fibers: tops, women’s or girls’. The duty rate will be 28.2 percent ad valorem.

The applicable subheading for the cape 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, other: women’s or girls’. The duty rate will be 14.9 percent ad valorem.

The applicable subheading for the skirt 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.

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/.

The top falls within textile category designation 639. The cape falls within textile category designation 659. 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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