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NY M87354




October 30, 2006

CLA-2-61:RR:NC:3:353 M87354

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2010; 6204.63.3510; 6406.99.1540; 6116.93.8800; 6505.90.8090; 6217.10.9530

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 October 3, 2006, you requested a classification ruling. As requested, the sample will be returned to you.

The submitted sample, Item Number 6801294 (size medium) Harajuku Girl is an adult costume constructed of polyester fabric. The costume consists of a dress and knickers. The well-made knit dress has styling features, a well-made waist, wider elasticized arms and finished arm and pocket edges. The well-made woven knickers have styling features, a well-made waist, wider elasticized bottom openings and sewn on embellishments. The costume also features leggings constructed of knit polyester fiber fabric, a knit polyester fingerless mitt and a woven polyester sash that measures approximately 2 ¾ inches wide by 58 inches long. Also included in the costume is a novelty mini top hat constructed from woven polyester fiber fabric that is foam backed. You will be importing the identical costume in Item Numbers 6801293 (size small) and 6801295 (size large), the only difference is the size range.

Item Numbers 6801294, 6801293 and 6801295 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 Explanatory Notes (EN) constitute the official interpretation of the Harmonized System at the international level. The General Explanatory Note to Chapter 65 states “this Chapter covers hat-shapes, hat-forms, hat bodies and hoods, and hats and other headgear of all kinds, irrespective of the materials of which they are made and of their intended use (daily wear, theatre, disguise, protection, etc.).” The item is considered headgear of Chapter 65. See ruling HQ 961728, dated April 8, 1999 for a detailed explanation.

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, knitted or crocheted: dresses: of synthetic fibers: other, women’s The duty rate will be 16 percent ad valorem.

The applicable subheading for the knickers will be 6204.63.3510, 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, trousers and breeches: women’s. The duty rate will be 28.6 percent ad valorem.

The applicable subheading for the leggings will be 6406.99.1540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of footwear; removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof: other: of other materials: of textile materials, of man-made fibers: other. The duty rate will be 14.9 percent ad valorem.

The applicable subheading for the fingerless mitt will be 6116.93.8800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for gloves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: other: other: without fourchettes. The duty rate will be 18.6 percent ad valorem.

The applicable subheading for the hat will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for hats and headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed . . .: other: of man-made fibers: other: not in part of braid, other: other: other. The duty rate will be18.7 cents per kg. plus 6.8 percent ad valorem.

The applicable subheading for the sash will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up clothing accessories: parts of garments or of clothing accessories, other than those of heading 6212: accessories: other: other, of man-made fibers. 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 knickers fall within textile category designation 648. The leggings, hat and sash fall within textile category designation 659. The fingerless mitts fall within textile category designation 631. 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.

Your inquiry does not provide enough information for us to give a classification ruling on detachable collar with sewn on tie. Your request for a classification ruling should include the fiber content of each component and whether item is knit or woven. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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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