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NY N020636




January 3, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6113.00.9086, 6203.43.4020, 6203.43.4010, 9505.90.6000

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

RE: The tariff classification of costumes from China.

Dear Mr. Fragomeli:

In your letter dated December 5, 2007, you requested a classification ruling. The samples which you submitted are being returned as requested.

The RAGBAG Costume will be imported as follows:

Items 6838228 Size M and 6838229 Size L Child Boy Items 6838303 Size M and 6838304 Size L Teen Boy Items 6808145 Size S, 6808146 Size M and 6808147 Size L Adult Men

The RAGBAG Costume consists of a unisex top made of neoprene with knit 100% polyester fabric on both sides, 100% woven polyester pants and a mask made of soft plastic. The well-made hip-length shirt has ¾ length sleeves, mock turtle neck and full length back zipper closure. The garment is embellished with knit netting, faux sutures, and faux blood. The well-made pants have a sturdy elasticized waistband and seams, finished left over right front fly hook and loop closures and tattered bottoms. The monster mask has faux hair attached.

The RAGBAG 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 unisex top 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 boys’ pants will be 6203.43.4020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Men’s or boys’trousers, bib and brace overalls, breeches and shortsOf synthetic fibers: Other, Other, Other, Other: Trousers and breeches: Boys’, Other.” The duty rate will be 27.9 percent ad valorem. The textile category designation is 647.

  The applicable subheading for the used teen and men’s pants will be 6203.43.4010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Men’s or boys’trousers, bib and brace overalls, breeches and shortsOf synthetic fibers: Other, Other, Other, Other: Trousers and breeches: Men’s.” The duty rate will be 27.9 percent ad valorem. The textile category designation is 647.

 The applicable subheading for the mask will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." 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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