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NY N005716




February 9, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6113.00.9086, 6104.63.2011, 6206.40.3030

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

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

Dear Ms. Huang:

In your letter dated January 16, 2007, on behalf of Sears Holdings Global Sourcing Ltd., you requested a tariff classification ruling.

The submitted sample, style M-1317-00, Tavern Keeper Costume consists of a vest, pants and shirt. You state that the vest is constructed of woven 100% polyester fabric that is coated with polyurethane. Examination of the fabric reveals that the fabric is knit. Due to the polyurethane coating, the vest is considered to be constructed of a fabric of heading 5903. The back of the vest is made of knit polyester fabric and the front portion imparts the essential character of the garment. The vest has full front-laced closure with grommets. The pants are made of knit 100% polyester fabric and have an elastic waist with five-point over lock stitching at the seams. The long sleeve pullover style shirt is made of 100% woven cotton fabric with a self- tie at the front.

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

The Tavern Keeper 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 vest will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other, Other: Other: Women’s or girls’." The duty rate will be 7.1% 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 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: Other: Women’s. The duty rate will be 26.9% 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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