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NY N011386





June 4, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.1020, 6104.53.2010, 6505.90.8090, 6214.30.0000 7117.19.9000

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 May 14, 2007, you requested a classification ruling. The samples will be returned to you.

The submitted sample, Style 102514, Classic Stewardess – Adult Costume consists of a top, skirt, hat, scarf and two metal wings pins. The top and skirt are made of knit 95% polyester/5% spandex fabric and the hat and scarf are made of woven 100% polyester fabric. The short sleeve top does not reach the waist and is trimmed at the bottom, sleeves and around the collar. The garment has a double breasted full front opening. The short pleated skirt has trim at the bottom and a 2” sewn in waistband. The Scottie-style hat is trimmed with piping and has a wings pin attached. The scarf measures approximately 3 ¾” wide narrowing at each end.

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

The Classic Stewardess 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 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 skirt will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for " Women’s or girls’dresses, skirts, divided skirtsknitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Women’s." The duty rate will be 16% ad valorem. The textile category is 642.

The applicable subheading for the hat 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 fabricOther: Of man-made fibers: Other: Not in part of braid, Other: Other: Other." The rate of duty will be 18.7 cents /kg + 6.8% ad valorem. The textile category designation is 659.

 The applicable subheading for the scarf will be 6214.30.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Shawls, scarves, mufflers, veils and the like: Of synthetic fibers.” The rate of duty will be 5.3% ad valorem. The textile category designation is 659.

  The applicable subheading for the metal wings pins will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other." The rate of duty will be 11% 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/.

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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