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NY N024609




April 7, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2010, 6211.43.0091, 6217.10.9530, 7117.19.9000    

Ms. Helen 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, received in this office on March 12, 2008, on behalf of Smiffy’s and Buyseasons, you requested a classification ruling. The sample which you submitted is being returned as requested.

The submitted sample Style 30313 Baroque Fantasy costume consists of a dress, corset-like top, peplum, panniers, sleeves, brooch and shoe clips.

The mini dress is made of 100% polyester fabric. The top portion is made of knit velvet fabric and the skirt is made of woven fabric. The top portion imparts the essential character of the garment. The dress is pinched at the center to and has adjustable removable thin straps, trim at the top and bottom and a shirred back with ribbon laces.

   The corset-like garment is made of woven 100% polyester fabric with an overlay of lace-like fabric. The corset-like garment is not body supporting, partially covers the bust and extends to the waist with a V shape at the front. The upper back edge is cut straight across from side seam to side seam. It is designed with faux ribbon laces at the sides with metal grommets, an appliqué at the front with a ribbon and a removable faux jewel brooch with pin at the center.

The peplum has lace-like trim and is made of woven 100% satin polyester fabric. The peplum is designed to be worn over the mini dress and panniers. The item has a 1” waistband and ribbon ties.

The paniers are made of knit 100% polyester lace-like fabric. The basket-style panniers are designed to be worn underneath the dress to give a full hip appearance. The three tier hooped item has lace-like trim and a metallic gold thread threaded through the fabric and a adjustable snap fastener with a drawstring ribbon.

The sleeves extend from forearm to elbow and are made of woven satin 100% polyester fabric with an overlay of lace-like fabric. The sleeves are elasticized and smocked on the forearm with trim at the top and bottom.

The brooch and shoe clips are made of metal with rhinestones. The shoe clips have a bow and feathers attached.

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

The Baroque Fantasy Costume, Style 30313 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 dress will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women's or girls' suits, ensemblesdresses, skirts, divided skirts, trousersknitted or crocheted: Dresses: Of synthetic fibers, Other, Women’s." The rate of duty will be 16% ad valorem. The textile category designation is 636.

 The applicable subheading for corset-like garment will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Track suits and swimwear; other garments: Other garments women’s or girls’: Of man-made fibers, Other." The duty rate will be 16% ad valorem. The textile category designation is 659.

  The applicable subheading for the peplum, panier and sleeves 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 accessoriesAccessories: Other: Other, Of man-made fibers." The duty rate will be 14.6 percent ad valorem. The textile category designation is 659.

  The applicable subheading for the brooch and shoe clips will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other." The rate of duty will be 11% ad valorem.

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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