The tariff classification of costume from China and Taiwan.

NY L82898 April 6, 2005 CLA-2-62:RR:NC:3:353 L82898 CATEGORY: Classification TARIFF NO.: 6211.43.0091 Ms. Irene Tsiavos Fun-World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of costume from China and Taiwan. Dear Ms. Tsiavos: In your letter dated March 15, 2005, you requested a classification ruling Your submitted sample, style 7578 is a Deluxe Lady Bra/J-Tie Set costume. The costume set consists of a bikini style top and J-tie bottom. The well-made lined top is made from woven 58% polyester and 45% rayon red velvet fabric with marabou trim. The top has finished edges, styling features and sewn-on embellishments. The J-tie bikini thong style bottom is made from woven 58% polyester and 45% rayon red velvet fabric with marabou trim. The top has finished edges, styling features and sewn-on embellishments Style 7578 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 applicable subheading for style 7578 top and bottom will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear, other garments: other garments, women or girls’: of man-made fibers: other. The duty rate will be 16 percent ad valorem. Style 7578 top and bottom falls within textile category designation 659. 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