The tariff classification of costumes from China and Taiwan.

NY L89716 February 3, 2006 CLA-2-62:RR:NC:3:353 L89716 CATEGORY: Classification TARIFF NO.: 6211.43.0091, 6211.43.0076, 6505.90.8090, 6214.30.0000 Ms. Irene Tsiavos Fun-World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of costumes from China and Taiwan. Dear Ms. Tsiavos: In your letter dated January 2, 2006 you requested a classification ruling. The submitted sample is a Style 5439 Adult Cowboy costume. The well-made costume features chaps, a vest, hat and neckerchief made from woven 100% polyester fabric. The chaps and vest have styling features, some finished edges and sewn on embellishments. The hat is cowboy-style and the triangular neckerchief has hemmed edges. The costume is packaged in a plastic bag with color insert. Style 5439H is the identical costume packaged on a hanger with a color insert. The Style 5439 Adult Cowboy costume consist(s) 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. The applicable subheading for styles 5439 and 5439H chaps will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits and swimwear; other garments: other garments, women’s or girls’: of man-made fibers: other. The duty rate will be 16 percent ad valorem. The applicable subheading for styles 5439 and 5439H vest will be 6211.43.0076, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits and swimwear; other garments: other garments women’s or girls’: of man-made fibers: vests: other. The duty rate will be 16 percent ad valorem. The applicable subheading for styles 5439 and 5439H hat will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed: other: of man-made fabrics: not in part braid, other. The duty rate will be 18.7 cents per kilogram plus 6.8 percent ad valorem. The applicable subheading for styles 5439 and 5439H neckerchief will be 6214.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for shawls, scarves, mufflers, mantillas, veils and the like: of synthetic fibers. The duty rate will be 5.3 percent 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/. The Style 5439 and 5439H Adult Cowboy costume chaps, vest, hat and neckerchief fall 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. Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. 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