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NY N024023




March 20, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3059, 6204.53.3010, 6204.53.3010, 6505.90.8090

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 25, 2008, you requested a classification ruling. The samples which you submitted are being returned as requested.

Style 30361 Victorian Harlot Costume consists of a top, skirt, bustle and hat.

The pullover top is made of knit 100% velvet polyester fabric. The top extends past the waist and has faux ribbon laces at the back. The garment has ¾ length sleeves trimmed with lace-like fabric and it is trimmed with the same fabric at the top and bottom.

The skirt is made of woven 100% satin polyester fabric. The long skirt has three panels, a ribbon drawstring waist and is trimmed at the bottom with lace-like fabric.

The bustle is made of woven 100% satin polyester fabric. The item has three tiers trimmed with lace-like fabric and a ribbon tie at the waist. The bustle is worn under the skirt.

The bonnet style hat is made of woven 100% satin polyester fabric with a ribbon tie. The hat is trimmed with lace-like fabric and a ribbon bow.

The costume is well made with styling, finished neck and waist, sturdy seams are lace-like trim.

The Victorian Harlot Costume style 30361consists 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 pullover top 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: OtherOther: Women’s or Girls’: Other." The duty rate will be 32% ad valorem. The textile category designation is 639.

      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 the bustle will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessoriesAccessories: Other: Other, Of man-made fibers." The duty rate will be 14.6% ad valorem. The textile category designation is 659.

  The applicable subheading for the hat will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabricOther: Of man-made fibers: Other: Not in part of braid, Other: Other: Other." The general rate of duty will be 18.7 cents /kg + 6.8% 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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