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NY N020205




December 21, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2010; 6114.30.3070

Ms. Christian Lee
Handerson Handicraft Mfg. Co.
11F/6, No. 2, Jian-Ba Road, Chung-Ho
Taipei, Taiwan

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

Dear Ms. Lee:

In your letter dated November 19, 2007, on behalf of Sears Holdings Global Sourcing Ltd., you requested a classification ruling. As requested, the sample will be returned.

The submitted sample is a Style # W-2307-00 Medieval Cape Dress Costume is an adult costume consisting of a dress and cape. The dress is constructed from knit polyester velveteen fabric. The well-made dress has styling features, a finished neck, seams and edges. The cape is constructed from knit nylon fabric. The well-made cape has styling features, a finished neck, seams and edges.

The Medieval Cape Dress 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 dress will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . . knitted or crocheted: dresses: of synthetic fibers: other, women’s. The duty rate will be 16 percent ad valorem. The textile category designation is 636.

The applicable subheading for the cape will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of man-made fibers: other, other: women’s or girl’s. The duty rate will be 14.9 percent 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With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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. 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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