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NY N024065




March 25, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.1020, 6114.30.3070, 6217.10.9530, 7117.11.0000 6115.96.9020, 9615.19.6000

Ms. Irene Tsiavos
Fun World
80 Voice Rd.
Carle Place, NY 11514

RE: The tariff classification of an adult costume from China, Taiwan, India and Vietnam.

Dear Ms. Tsiavos:

In your letter dated February 25, 2008, you requested a classification ruling. The samples which you submitted are being returned as requested.

Styles 101744 and 10744H Red Carpet Kitty Costume and 101745 and 101745H Red Carpet Kitty Plus Size Costume consists of top with tail, lower body garment, collar, cuffs, cuff links, cat ears and thigh high stockings.

“H” items are the same costume packages on a hanger with a color insert.

The top is made of knit velvet 95% polyester/5% spandex fabric with an inset of woven satin fabric. The top resembles tails with a collar, ribbon laces at the back and attached garters at the bottom. The tail is made of 95% polyester/5% spandex fabric and attaches to the top with a snap.

The lower body garment is made of knit 95% polyester/5% spandex fabric with a printed Playboy Bunny logo and a trimmed elasticized waistband. The garment is brief-style and has no leg coverage. It is made to be seen and not worn as s underwear.

The pointed collar is made of woven 100% polyester fabric with a snap adjustable closure at the back. The collar is trimmed with black lace-like fabric, satin bow toe and it is decorated with a rhinestone Playboy Bunny logo charm.

The woven satin 100% polyester cuffs have snap closures.

The cuff links are made of metal with rhinestones and are designed with the Playboy Bunny logo.

The cat ears have a hairclip attached and are made of knit 95% polyester/5% spandex fabric.

The thigh high stockings are made of knit 100% nylon fabric and are 70 Decitex.

The costume top is well made with styling, sturdy waist and seams, zipper closure and hemmed edges. The well made lower body garment has a finished waist, sturdy seams and is hemmed.

The Red Carpet Kitty 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 top will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Tops, Women’s or girls’." The rate of duty will be 28.2% ad valorem. The textile category designation is 639.

  The applicable subheading for the lower body garment will 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 girls’." The rate of duty will be 14.9% ad valorem. The textile category designation is 659.

     The applicable subheading for the collar and cuffs 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 cufflinks will be 7117.11.0000 Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Imitation jewelry: Of base metal, whether or not plated with precious metal: Cuff links and studs." The rate of duty will be 8% ad valorem. The applicable subheading for the thigh high stockings, will be 6115.96.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other "Panty hose, tights, stockings, socks and other hosiery, other: of synthetic fibers: other: other, other." The duty rate will be 14.6% ad valorem. The textile category designation is 632.

The applicable subheading for the cat ears will be 9615.19.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Combs, hair-slides, and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: Combs, hair-slides and the like: Other: Other." The rate of duty will be 11%.

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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