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NY N026179




May 15, 2008

CLA-2-61:OT:RR:NC:TA:361

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.20.0010, 6212.90.0030, 6108.22.9020, 6117.80.9540

Ms. Kim Jones
Harry F. Long, Inc.
608 Lambert Pointe
Hazelwood, MO. 63042

RE: The tariff classification of adult costumes from China

Dear Ms. Jones:

In your letter dated April 8, 2008 you requested a classification ruling on behalf of your client Panda Export-Import.

The submitted sample, Item#1, is a ladies’ merry widow with a matching thong styled panty and an accessory item. The merry widow, thong styled panty and accessory item are constructed of 65 percent polyester and 35 percent cotton knit fabric. The garment features raschel lace like fabric that borders the soft fabric underwire cups and the garment bottom, adjustable elasticized shoulder straps, a small bow sewn onto the front center top, and four detachable garters. The thong styled panty features elasticized edging and is secured to the body by elasticized straps around the waist. The accessory item measures approximately 14 ½ inches in length, covers the area from the elbow down past the wrist but does not cover the fingers. The item has an elastic loop for the forefinger and features raschel lace like fabric trim at the top.

Item # 9 is a woman’s top with a matching accessory item. Item # 9 is constructed from 65 percent cotton and 35 percent polyester knit fabric. The top extends from the chest area to below the waist and does not provide any shoulder coverage. It features a partial front opening with a lace closure. The bottom is finished with openwork fabric trim. The top edge of the front is elasticized and finished with openwork fabric trim. The upper back of the garment is elasticized and extends straight across from side seam to side seam, exposing the upper half of the back. The accessory item is an abbreviated apron which ties around the waist.

      The abbreviated apron and top are sold together at retail as a unit. They are adapted to each other, are mutually complementary and together form a whole that would not normally be offered for sale in separate parts. As such, they meet the definition of a composite good found in the Explanatory Notes to the General Rules of Interpretation, 3(b). The essential character of Item # 9 is imparted by the top.

In your request, you suggest classification of Item 1 and 9 as sleepwear or underwear.  Based on appearance, they seem to be capable of multiple uses. As such, and in the absence of persuasive information as to the manner in which they are marketed and sold, these garments will not be classified as sleepwear in heading 6108. Nor would Item # 9 be considered underwear of 6108. Item # 9 is not designed to be worn under clothing. It is designed to be seen when worn.

Your inquiry does not provide enough information for us to give a classification ruling on Item #4 French Maid’s Outfit consisting of a tube top, cuffs and a plastic coated garment. Your request for a classification ruling should include the construction (knit, woven) and fiber content of each item in the outfit. You state that the outfit is made of 65% cotton and 35% polyester, which this office believes is for the tube top and cuffs; please verify. In addition, state the fiber content of the coated garment and the type of plastic coating (PVC, PU, etc.) and whether the plastic is cellular or non-cellular (compact). Please provide literature or a picture of the costume as worn. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. We are returning your samples as requested.

          The applicable subheading for Item #1, merry widow, will be 6212.90.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Brassieres, girdles, corsets, braces, garters and similar articles and parts thereof, whether or not knitted or crocheted: OtherOf man-made fibers or man-made fibers and rubber or plastics. The duty rate will be 6.6% ad valorem.

 The applicable subheading for Item #1,thong, will be 6108.22.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ slips, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: briefs and panties: of man-made fibers: other, women’s. The duty rate will be 15.6% ad valorem.

           The applicable subheading for Item # 1, the accessory item, will be 6117.80.9540, HTSUS, which provides for other made up clothing accessoriesother accessories: other: other, of man-made fibers: other. The rate of duty will be 14.6 percent ad valorem.

The applicable subheading for Item # 9 will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of cotton: Tops: Women’s. The duty rate will be 10.8% 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/.

Item # 1, merry widow and accessory item, fall within textile category 659. Item # 1, thong, falls within textile category 652. Item # 9 falls within textile category 639. 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. The textile category number above applies to merchandise produced in non-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.

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 Peggy Fitzgerald at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,

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