The tariff classification of an adult costume from China/Hong Kong/Vietnam.

NY L85037 June 14, 2005 CLA-2-61:RR:NC:TA:353 L85037 CATEGORY: Classification TARIFF NO.: 6211.43.0091, 6104.63.2011, 6217.10.9510, 3926.20.9050, 6506.91.0060 Ms. Bonnie Kerr- Gagnon Pony Express Creations, Inc. 9350 Trade Pl., Ste. C San Diego, CA 9212-66334 RE: The tariff classification of an adult costume from China/Hong Kong/Vietnam. Dear Ms. Gagnon: In your letter dated May 13, 2005 you requested a classification ruling. The submitted sample, style 400155, Adult Jack Sparrow Costume consists of tunic, pants, scarf, boot covers and hat with hair. The tunic is composed of woven polyester fabric at the front and features an attached knit fabric long vest-like item. The garment has long sleeves, shirt collar and an attached cartridge belt. The pants are composed of knit polyester fabric with a tunneled elasticized waistband and the sash is composed of woven cotton fabric and measures approximately 4 ½” wide. The boot covers and hat are composed of cellular plastic material with a textile backing. The Adult Jack Sparrow Costume is well made. The tunic has a finished neck, arms, bottom hem and sewn-on embellishments. The pants are finished at the waist and ankles. The Adult jack Sparrow Costume consists of two or more garments. Note 13 of Section XI, of the HTSUSA, 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 13, the articles that may be packaged with the garments must also be classified separately. Chapter 59 Note 2(a)(5) states that “2. Heading 5903 applies to: (a) Textile fabrics, impregnated, coated, covered or laminated with plastics…other than: (5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (chapter 39).” The textile fabric backing for the boot covers and hat is used merely for reinforcing the cellular plastic. Therefore, the boot covers and hat are considered made of plastic material of Chapter 39.  The applicable subheading for the tunic will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other garments, women's or girls' (con.): Of man-made fibers...Other". The rate of duty will be 16% ad valorem. The textile category designation is 659.       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’…trousers…knitted or crocheted: Trousers…Of synthetic fibers: Other: Other, Trousers and breeches: Other." The general duty rate will be 28.2% ad valorem. The textile category designation is 648.       The applicable subheading for sash will be 6217.10.9510, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other made up clothing accessories…Accessories: Other: Other, Of cotton." The duty rate will be 14.6% ad valorem. The textile category designation is 359.  The applicable subheading for boot covers will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to3914: articles of apparel and clothing accessories (including gloves, mittens and mitts): Other: Other, Other.” The rate of duty will be 5% ad valorem. The applicable subheading for the hat will be 6506.91.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for other headgear, whether or not lined of trimmed: other: of rubber or plastics: other. The rate of duty will be Free.  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