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NY N003909

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December 21, 2006

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6211.43.0091, 6104.63.2011, 6117.80.9540, 6206.40.3030 6505.90.6090

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

RE: The tariff classification of a unisex adult costume from Taiwan.

Dear Ms. Huang:

In your letter dated November 22, 2006, on behalf of Sears Global Sourcing Ltd., you requested a classification ruling.

The submitted sample, style M-1320-00, Deluxe Pirate Costume consists of a coat/jacket, pants, boot tops, top and hat. The coat/jacket is made of woven polyester fabric. The garment does not protect from the elements and has trim and embellishments down the front, velour cuffs, no closure at the front and five buttons on each side. The pants are made of knit 100% polyester fabric with an elasticized waistband. The boot tops are made of knit polyester fabric and are decorative at the top and have a stirrup at the bottom. The sleeveless top with mock turtleneck collar is made of woven man-made fiber fabric. The three- point pirate’s hat is made of woven 100% polyester velour fabric at the front and 100% knit polyester fabric at the back. The essential character of the top is imparted by the front of the garment. The hat is trimmed with the same trimming as the boot tops.

The costume is well made with a finished neckline, seams, edges styling and embellishments.

The Deluxe Pirate 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 coat/jacket will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Track suits and swimwear; other garments: Other garments women’s or girls’: Of man-made fibers, Other." The duty rate will be 16% 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% ad valorem. 

      The applicable subheading for the boot tops 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% ad valorem.

The applicable subheading for the top will be 6206.40.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other, Other: Women’s." The duty rate will be 26.9% ad valorem.

The applicable subheading for the hat will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric Other: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid, Other: Other: Other.” The duty rate will be 20 cents per kilogram plus 7% 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/.

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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See also:

• Tariff No.: 6104.63.20 - Women's or girls' trousers, breeches and shorts, knitted or crocheted, of synthetic fibers, nesoi
• Tariff No.: 6117.80.95 - Made up clothing accessories (excl shawl, scarve, and like, tie, cravat, headband, ponytail holder and like), cont < 70% wt of silk, k/c
• Tariff No.: 6206.40.30 - Women's or girls' blouses and shirts, not knitted or crocheted, of manmade fibers, nesoi
• Tariff No.: 6211.43.00 - Women's or girls' track suits or other garments nesoi, not knitted or crocheted, of man-made fibers
• Tariff No.: 6505.90.60 - Hats and headgear, of mmf, knitted or crocheted or made up from knitted or crocheted fabrics, not in part of braid