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NY N003660




December 21, 2006

CLA-2-61:RR:NC:N3:353

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2010, 6206.30.3041, 6110.30.3059, 6104.63.2011 6117.80.8500, 7117.90.7500

Ms. Emily Huang
Handerson Handicraft Mfg. Co.
11F/6, No.2, Jian-BA Road, Chung-Ho
Taipei, Taiwan

RE: The tariff classification of unisex adult costumes from China and Taiwan.

Dear Ms. Huang:

In your letter dated November 21, 2006, on behalf of Sears Holdings Global Sourcing Ltd., you requested a classification ruling.

Five samples were submitted with your request.

Style W-1909-00, Gothic Devil Costume Set consists of a dress and horns. The dress is made of knit velour polyester and nylon fabric. The garment has long sleeves, lace trim on the neckline and down the front. It also has an attached under skirt of net fabric.

Style W-1910-00, Bucaneer Beauty Costume Set consists of a dress and hat made of knit velour polyester and nylon fabric. The dress has long mutton style sleeves, lace around the neckline and down the front. The garment also has an attached net under skirt.

All of the above costumes are well made with finished necklines and edges, styling and embellishments.

General Rule of Interpretation (GRI) 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” In this case, the dress of the Gothic Devil and Buccaneer Costume Sets imparts the essential character of the set.

The applicable subheading for style W-1909-00, Gothic Devil and W-1910-00 Buccaneer Beauty Costume Sets will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’blazers, dresses, skirtsknitted or crocheted: Dresses: Of synthetic fibers: Other, Women’s. The duty rate will be 16% ad valorem. The textile category designation is 636.

Style M-1249-00, Hippie Men’s Costume consists of a top, pants and plastic necklace with a cotton rope. The pullover style shirt is made of woven 100% cotton fabric. The garment has long sleeves embellishments at the front and attached fabric on each to resemble a vest. The pants are made of knit 100% polyester fabric with an elasticized waistband and the headband is knit 100% polyester fabric.

Style W-1728-01, Hippie Lady Costume consists of a pullover style shirt made of knit velour 100% polyester fabric, pants made of knit polyester fabric and a plastic necklace with a cotton rope. The pullover style shirt has trimmed long sleeves and neckline with a faux attached vest. The pants are made of knit polyester fabric with an elasticized waistband and the headband is made of knit 100% polyester fabric.

Style W-1913-00, Hippie Adult Costume consists of a top made of woven 100% cotton fabric with trim on the sleeves and a faux attached vest. The pants are made of knit velour 100% polyester fabric with an elasticized waistband and the headband is made of knit 100% polyester fabric.

All of the above costumes are well made with finished necklines, styling and embellishments.

The Hippie Men, Hippie Lady and Hippie Adult Costumes 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 Hippie Men styles M-1249-00 and W-1913-00 Hippie Adult Costumes unisex top will be 6206.30.3041, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ blouses, shirts and shirt-blouses: Of cotton: Other: Other, Other: Women’s." The duty rate will be 15.4% ad valorem. The textile category designation is 341.

  The applicable subheading for the Hippie Lady pullover will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other, Other: Women’s or girls’." The rate of duty will be 32% ad valorem. The textile category designation is 639.

  The applicable subheading for the styles M1249-00, W1728-01 and W-1913-00, 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% ad valorem. The textile category designation is 648.

The applicable subheading for the styles M1249-00, W1728-01 and W-1913-00, headbands will be 6117.80.8500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: other accessories: Other: headbands, ponytail holders and similar articles." The duty rate will be 14.6% ad valorem.

The applicable subheading for styles M-1249-00, W1728-01 and W-1913-00, the plastic necklaces will be 7117.90.7500, HTSUS, which provides for "Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics." The rate of duty 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/.

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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