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NY N010675

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June 1, 2007

CLA-2-61:RR:NC:3:353

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.1020, 6108.11.0010, 6505.90.6090, 6217.10.9530, 6115.30.9010, 6115.96.9020

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

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

Dear Ms. Cooper:

In your letter dated April 26, 2007, you requested a classification ruling. The submitted sample is being returned to you.

The submitted sample, Style 102634 Little Red Vixen – Adult, is a costume consisting of a top, petticoat, hood, peplum-style accessory and stockings. The top is constructed of knit 100% polyester fabric with two layers at the bodice and three layers at the bottom of woven polyester fabric. The well-made top features adjustable shoulder straps, shirring, lace-up back, and stays. The garment is not body supporting. The petticoat is constructed of sheer knit 100% polyester fabric. The well-made petticoat features an elasticized waist and two layers of ruffles. The hood is constructed of knit 100% polyester fabric. The hood covers the shoulders, is lined with woven polyester satin fabric, and features a shirred neckline, an embroidered bunny logo and ribbon tie. The peplum-style accessory is worn around the waist and is constructed of 100% woven organza fabric lined with woven polyester satin fabric. It features six panels, an elasticized top and lace-like trim. The thigh-high stockings are constructed of knit 100% nylon with a woven embroidered trim at the top.

The Style 102634 Little Red Vixen – Adult Costume consist(s) 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 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 percent ad valorem. The textile category designation is 639.

The applicable subheading for the petticoat will be 6108.11.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Slips and petticoats: Of man-made fibers, Women’s.” The duty rate will be 14.9 percent ad valorem. The textile category designation is 652.

The applicable subheading for the hood 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 percent ad valorem. The textile category designation is 659.

The applicable subheading for the peplum-style accessory will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "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 rate of duty will be 14.6 percent ad valorem. The textile category designation is 659.

The applicable subheading for the stockings, if measuring per single yarn less than 67 decitex, will be 6115.30.9010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Panty hose, tights, stockings, socksknitted or crocheted: Other women’s full-length or knee length hosiery, measuring per single yarn less than 67 decitex: Other, Of man-made fibers.” The duty rate will be 14.6 percent ad valorem. The textile category designation is 632.

The applicable subheading for the stockings, if measuring per single yarn 67 decitex or more, will be 6115.96.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Panty hose, tights, stockings, socksknitted or crocheted: Other: Of synthetic fibers: Other, Other.” The duty rate will be 14.6 percent ad valorem. The textile category designation is 632.

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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See also:

• Tariff No.: 6108.11.00 - Women's or girls' slips and petticoats, knitted or crocheted, of man-made fibers
• Tariff No.: 6114.30.10 - Tops, knitted or crocheted, of man-made fibers
• Tariff No.: 6115.30.90 - Women's full-length or knee-length hosiery, measuring per single yarn less than 67 decitex containing under 70% by wt of silk, knitted/croc
• Tariff No.: 6115.96.90 - Stockings, socks, etc. nesoi, knitted or crocheted, of synthetic fibers (not containing lace or net)
• Tariff No.: 6217.10.95 - Made up clothing accessories (excl of heading 6212 or headbands, ponytail holders & like), containing < 70% wgt of silk, not knit/crochet
• 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