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NY N020255




December 19, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6113.00.9086, 6104.63.2011, 6206.30.3041

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 Taiwan.

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# M-1317-00 Tavern Keeper Costume consisting of a vest, pants and shirt. The vest is constructed of a front panel of knit polyester fabric that is coated with a plastic; the back of the vest is made of knit polyester fabric. The front portion, which is constructed of a fabric of heading 5903, imparts the essential character of the vest. The well made vest has styling, a finished neck, sturdy seams and a full front-laced closure with grommets. The well made pants are constructed of knit 100% polyester fabric and have sturdy seams and finished ankles. The long sleeve pullover style shirt is made of a 100% woven cotton fabric front panel and sleeves and a knit polyester back panel. The cotton portion imparts the essential character of the shirt. The well made shirt has a finished neck and edges, and sturdy seams.

The Style# M-1317-00 Tavern Keeper 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 Style# M-1317-00 vest will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other, Other: Other: Women’s or girls’." The duty rate will be 7.1% ad valorem. The textile category designation is 659.

            The applicable subheading for the Style# M-1317-00 pants will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ suitsdresses, skirtstrousers, bib and brace overalls, breeches and shorts: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Women’s: Other." The duty rate will be 28.2% ad valorem. The textile category designation is 648.

The applicable subheading for the Style# M-1317-00 shirt will be 6206.30.3041, Harmonized Tariff Schedule of the United States (HTSUS), which provides for " Women’s or girls’ blouses, shirts and shirt-blouses: Of cotton: Other: Other, Other: Other: Women’s." The duty rate will be 15.4 % ad valorem. The textile category designation is 341.

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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