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NY N010679





June 1, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.3030, 6114.90.9070, 6217.10.9530, 6506.91.0060, 6704.11.0000

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 26, 2007, you requested a classification ruling. The sample will be returned to you.

The submitted sample, Style 118384 Gold Digger – Adult, is a costume that consists of a one-piece playsuit, upper body garment, belt, hard hat and a wig. The one-piece playsuit is made of a knit nylon/polyester blend that contains 10% metalized strip. The metalized strip is separate and distinct from the other yarns which comprise the garment. The well-made sleeveless pull-on garment is lined, extends from above the bust to the upper thigh and has leg openings with an approximately 1½-inch inseam. The upper body garment is made of knit mesh metallic fabric. The well-made garment features a front buckle closure, open sides except for the waist area, and finished edges. The belt is made of coated woven and nonwoven fabric. The hard hat is made of plastic. The wig is made of synthetic fibers. .
The Gold Digger 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 one-piece playsuit will be 6114.30.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Sunsuits, washsuits, one-piece playsuits and similar apparel: Women’s or girls’” The duty rate will be 14.9 percent ad valorem. The textile category designation is 237.

The applicable subheading for the upper body garment will be 6114.90.9070, Harmonized Tariff Schedule of the United States (HTSUS), which provides " Other garments, knitted or crocheted: Of other textile materials: Other, Other: Other." The duty rate will be 5.6 percent ad valorem. The textile category designation is 859.

  The applicable subheading for the belt 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 accessoriesAccessories: 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 hard hat will be 6506.91.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other headgear, whether or not lined or trimmed: Other: Of rubber or plastics, Other." The duty rate will be Free. The applicable subheading for the wig will be 6704.11.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Wigs, false beards, eyebrows and eyelashes, switches and the likeOf synthetic textile materials: Complete wigs." The duty rate will be Free.

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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