The tariff classification of a costume from China.

NY L85014 June 13, 2005 CLA-2-61:RR:NC:3:353 L85014 CATEGORY: Classification TARIFFNO.: 6110.30.3055; 6104.63.2028 Ms. Leah Navidad Disguise, Inc. 11906 Tech Center Court Poway, CA 92064 RE: The tariff classification of a costume from China. Dear Ms Navidad: In your letter dated May 11, 2005, you requested a classification ruling. As requested, the sample will be returned to you. Your submitted sample, style 5674 Las Vegas Audition Standard is a children’s costume. The well-made costume consists of a knit polyester fabric top and pants. The pullover top has styling features, finished edges, a finished neck and sewn on embellishments. The pants have styling features and a turned waist. Style 5674 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 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 6104.63.2028, 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: girls’: other: other. The duty rate will be 28.2 percent ad valorem. 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