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NY N009606




May 4, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.1020, 6104.63.2030, 6117.80.9540, 6215.20.0000 6505.90.6090

Ms. Helena M. Cooper
Fun World/Pony Div.
9431 DOWDY Drive, Suite A
San Diego, CA 92126

RE: The tariff classification of an adult costume from China/Taiwan/Vietnam.

Dear Ms. Cooper:

In your letter dated April 9, 2007, you requested a classification ruling. The sample will be returned to you as requested.

The submitted sample, Style 102644, Magician Costume consists of a top, shorts, glovelets, bow tie and hat. The top, shorts, glovelets and hat are made of knit 100% polyester fabric. The dress-style bow tie is made of woven polyester fabric. The halter-style top has a large collar, plunging neckline, snap closure at the front and ribbon laces at the back. The very short shorts have an elastic waist and a velour stripe on each side. The glovelets extend from wrist to elbow. The bow tie has an elastic band that snaps at the back of the neck and the hat resembles a top hat.

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

The Magician Costume consists of two or more garments. Note 14 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 14, the articles that may be packaged with the garments must also be classified separately.

The applicable subheading for the halter top will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s or girls’” The duty rate will be 28.2% ad valorem. The textile category designation is 639.

The applicable subheading for shorts will be 6104.63.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides "Women’s or girls’ suitbreeches and shortsknitted or crocheted: Of synthetic fibers: Other: Other, Shorts: Women’s." The duty rate will be 28.2% ad valorem. The textile category designation is 648.

   The applicable subheading for the glovelets will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories, knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Other, Of man-made fibers: Other." The rate of duty will be 14.6% ad valorem. The textile category designation is 659.

  The applicable subheading for the bow tie will be 6215.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Ties, bow ties and cravats: Of man-made fibers." The duty rate will be 24.8 cents/kg + 12.7% ad valorem. The textile category designation is 659.   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 crochetedOf man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid, Other: Other." The duty rate will be 20 cents/kg + 7% 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. 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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