The tariff classification of a costume from China.

NY L82797 March 24, 2005 CLA-2-61:RR:NC:3:353 L82797 CATEGORY: Classification TARIFFNO.: 6110.30.3055; 6104.63.2011; 9506.90.6000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a costume from China. Dear Mr. Crago: In your letter dated January 3, 2005 and received by this office on March 3, 2005, you requested a classification ruling. As requested, the sample will be returned to you. Your submitted sample, style CO79BA00469 Halloween Devil Costume is an adult’s costume. The well-made costume consists of a knit polyester top and pants. The pullover top has styling features, finished edges, a finished neck and sewn on embellishments. The skirt has sewn on embellishments and a turned waist. The costume also features devil horns. Style C079BA00469 consists of two or more garments. Note 13 of Section XI, of the HTSUSA, requires that the 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 13, the articles that may be packaged with the garments must also be classified separately. The costume cannot be classified under subheading 9505.90.6000, HTS, because it is a well-made and not a flimsy costume. The applicable subheading for the top will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of made fibers: other: other: other, other: women’s or girls’. The duty rate will be 32 percent ad valorem. The applicable subheading for the pants will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts, knitted or crocheted: trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other, trousers and breeches: women’s: other. The duty rate will be 28.2 percent ad valorem. The applicable subheading for the devil horns will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles: parts and accessories thereof: other: other. The duty rate will be Free. The top falls within textile category designation 639. The pants fall within textile category designation 648. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, 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 Kenneth Reidlinger at 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division