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NY N017710




October 12, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6211.43.0078, 6110.30.30.59, 6117.80.9540, 6406.99.1540 6704.11.0000

Mr. Lane Fragomeli
Paper Magic Group
345 7th Avenue, 6th Floor
New York, NY 10001

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

Dear Mr. Fragomeli:

In your letter dated September 20, 2007, you requested a classification ruling. The samples which you submitted are being returned as requested.

The submitted sample, "in Goth We Trust" Pirate Man Costume will be imported as:

Item 6808138, Size L

     The "In Goth We Trust" Pirate Man Costume consists of a jacket, pullover, sash, belt, boot covers and wig. The jacket is made of woven 100% polyester fabric. The jacket has long sleeves and features a full front zipper opening, stand-up collar, metal grommets on each side and a chain that extends from the shoulder to the zipper pull. The pullover-style top is made of knit mesh 100% polyester fabric. The garment has long sleeves, and a jewel neckline trimmed with piping. The sash is made of knit 100% polyester fabric and measures approximately 11 ½” in width. The belt is made of knit man-made fiber fabric coated with PVC and has a metal buckle and metal grommets. The boot covers are made of woven 100% polyester fabric at the front and knit fabric at the back. The detailed boot covers have small metal chains at the front and a zipper the entire length of the back. There is a large cuff at the top of the boot cover and an elastic strap at the bottom.

The wig is made of 100% synthetic material and has a headband attached. (No sample submitted.)

The "In Goth We Trust" Pirate Man Costume is well made with a finished neck, styling and embellishments.

The "In Goth We Trust" Pirate Man 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 jacket will be 6211.43.0078, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers, Jackets and jacket-type garments excluded from heading 6202: Other." The duty rate will be 16% ad valorem. The textile category designation is 635.    The applicable subheading for pullover will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other, Other: Women’s or girls’." The rate of duty will be 32% ad valorem. The textile category designation is 639.

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

The applicable subheading for the boot covers will be 6406.99.1540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts of footwear: removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof: Other: Of textile materials; Of man-made fibers: Other.” The duty rate will be 14.9% ad valorem. The textile category designation is 659.

  The applicable subheading for the wig will be 6704.11.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "WigsOf synthetic materials: Complete wigs." The rate of duty 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. Information can also be found at the FTC website www.ftc.gov (click on "Consumer Protection,” “Business Information,” “Clothing & Textiles,” “Threading Your Way Through the Labeling Requirements”).

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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