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NY N005747




February 12, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6113.00.9086, 6505.90.8090, 6217.10.9530

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 costume from China.

Dear Ms. Huang:

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

The submitted sample, style 1903-00, Tavern Lady Costume consists of a dress, vest, bonnet and choker. The dress is made of a top that is woven cotton fabric at the front and sleeves and a knit polyester fabric at the back. The skirt to the dress is made of woven polyester taffeta fabric. The top front portion imparts the essential character. You state that the vest is constructed of woven 100% polyester fabric that is coated with polyurethane. Examination of the sample reveals that the fabric is knit. Due to the polyurethane coating, the vest considered to be constructed of a fabric of heading 5903. The bonnet that resembles a shower cap is made of 100% woven polyester fabric and the choker is made of woven man made fiber velvet fabric with a hook and loop closure at the back.

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

The Tavern Lady 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 dress will be 6204.42.3050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ suits, ensemblesdresses, skirtsbreeches and shorts (other than swimwear): Dresses: Of cotton: Other: Other, Other: Other: Women’s.” The duty rate will be 8.4% ad valorem. The textile category designation is 332.

 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 textile category designation is 659.

  The applicable subheading for the bonnet 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 fabricwhether or not lined or trimmed: Other: Of man-made fibers: Other: Not in part of braid, other: Other: Other.” The rate of duty will be 18.7 cents per kilogram plus 6.8% ad valorem. The textile category designation is 659.

           The applicable subheading for the choker will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides “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% ad valorem. The textile category designation is 659.

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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