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NY M86556




October 4, 2006

CLA-2-61:RR:NC:3:353 M86556

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2010; 6104.63.2011; 6117.80.9540

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 6801399 (size medium) Corporeal Corpse Zombie Set is an adult costume constructed of knit polyester fabric. The well-made costume consists of a dress and pants. The dress has styling features, a well-made collar, a well-made neckline, reinforced seams, elasticized back, well-made arm edges and sewn on embellishment. The pants have styling features, a well-made waist, and sewn on embellishment. The costume also includes man-made mesh sleevelets. You will be importing the identical costume in Item Numbers 6801398 (size small) and 6801344 (size large), the only difference is the size range.

Item Numbers 6801399, 6801398 and 6801344 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 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, skirts. divided skirts, trousers, bib and brace overalls, breeches and shorts. Knitted or crocheted: dresses: of synthetic fibers: other, women’s. The duty rate will be 16 percent ad valorem.

The applicable subheading for the pants will be 6104.63.2011, 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: 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 applicable subheading for the sleevelts 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.

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 dress falls within textile category designation 636. The pants fall within textile category designation 648. The sleevelets fall 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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