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NY N003912




December 21, 2006

CLA-2-62:R:NC:3:353

CATEGORY: CLASSIFICATION

TARIFF NO.: 6206.40.3030; 6204.63.3510; 6211.43.0091; 6505.90.8090

Ms. Emily Huang
Handerson Handcraft Manufacturing Co.
11 F/6, No.2
Jian-Ba Road, Chung-Ho,
Taipei, Taiwan

RE: The tariff classification of a costume from China.

Dear Ms. Huang:

In your letter dated November 22, 2006, on behalf of Sears Holdings Global Sourcing Ltd., you requested a classification ruling. The sample will be returned to you.

Your samples, style# M-1319-00 is an adult’s Zombie Groom Costume. The well-made costume consists of a shirt, a coat/over garment and pants. The shirt is constructed from woven polyester fabric. You refer to this garment as a vest, it will be classified by this office as a shirt. The shirt has styling features, a well-made neck and seams, a hook and loop strip back closure and finished scarf and collar edges. You state that the coat/over garment and pants are constructed of knit polyester fabric, further examination reveals both garments to be constructed of woven polyester fabric. The coat/over garment does not protect the wearer from the elements and has no closure, but has styling features, well-made neck and seams, and finished pocket edge. The pants feature a well-made waist and seams. The costume also includes a woven polyester foam backed novelty top hat style hat.

Style # M-1319-00 Zombie Groom 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 shirt 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: women’s. The duty rate will be 26.9 percent ad valorem.

The applicable subheading for the pants will be 6204.63.3510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits-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. The duty rate will be 28.6 percent ad valorem.

The applicable subheading for the coat/over garment will be 6211.43.0091 Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of man-made fibers, other. The duty rate will be 16 percent ad valorem.

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 hat will be will be 6505.90.8090, 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, in the piece (but not in strips), whether or not lined or trimmed: hair-nets of any material, whether or not lined or trimmed: other: of man-made fibers: other: not in part of braid, other: other: other. The duty rate will be 18.7 cents per kilogram plus 6.8 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/.

Style # M-1319-00 shirt falls within textile category designation 641. The pants fall within textile category designation 648. The coat/over garment and hat fall within textile category designation 659. 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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