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NY N023653




March 17, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6211.42.0081, 6204.53.3010, 6217.10.9530, 6217.10.9510

Ms. Helena Cooper
Original Concepts Inc.
701 E. 3rd St., Suite 130
Los Angeles, CA 90013

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

Dear Ms. Cooper:

In your letter dated February 15, 2008, on behalf of Smiffy’s, you requested a classification ruling. The samples which you submitted are being returned as requested.

Style 30345 School Girl Costume consists of a corset-like top, skirt, collar with tie and sleeves. Style 30231 School Girl Costume, Pink is identical to Style 30345 with the exception of the color.

The corset-like top is made of woven 90% cotton/10% spandex fabric. The garment does not provide body support. The garment covers the bust and extends to just below the waist. The corset-like garment is trimmed at the top and bottom with eyelet trim and has a full back ribbon lace closure with metal grommets.

The short skirt is made of woven 100% satin polyester fabric. The skirt has an elasticized waist and has eyelet trim at the bottom.

The tie with collar is made of woven 100% polyester fabric. The collar portion is trimmed with eyelet and has an adjustable snap closure at the back. Attached to the collar is a small tie with a knot.

The elasticized puff sleeves made of woven 90% cotton/10% spandex fabric and are trimmed with eyelet at the top and bottom and have a decorative satin bow.

The costume is well made with styling, sturdy seams, finished neck, waist, edges and sewn-on embellishments.

The School Girl 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 corset-like garment will be 6211.42.0081, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Track suits, ski-suits and swimwear; other garments; Women’s or girls’: Of cotton, Other." The duty rate will be 8.1% ad valorem. The textile category designation is 359.

       The applicable subheading for the skirt will be 6204.53.3010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Skirts and divided skirts: Of synthetic fibers: OtherWomen’s." The rate of duty will be 16% ad valorem. The textile category is 642. 

The applicable subheading for tie with collar will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Accessories: Other, Other: Of man-made fibers." The rate of duty will be 14.6% ad valorem. The textile category designation is 659.   

 The applicable subheading for the sleeves will be 6217.10.9510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories; parts of garments or of clothing accessoriesAccessories: Other: Other, Of cotton." The duty rate will be 14.6% ad valorem.  The textile category designation is 359.

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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