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

NY M84289 July 7, 2006 CLA-2-62:RR:NC:N3:353 M84289 CATEGORY: Classification TARIFF NO.: 6104.33.2000, 6104.53.2010, 6505.90.6090, 3926.20.9050, 6212.10.5020 Ms. Darla J. Perry Pony Express Creations, Inc. 9350 Trade Place, Suite C San Diego, CA 92126 RE: The tariff classification of an adult costume from China/Hong Kong/Vietnam. Dear Ms. Perry: In your letter dated June 12, 2006, you requested a classification ruling. The sample will be returned to you as requested. The submitted sample, style 400198, Scandalous Pirate Costume consists of a jacket, skirt, hat, belt and bra. The bolero style jacket is comprised of knit 100% polyester fabric with a woven lining. The long sleeve jacket features a U neckline, large embellished cuffs with lace trim and a full front opening without a closure. You state that the skirt is comprised of woven fabric. Examination reveals that the skirt is comprised of knit 100% polyester fabric with two rows of gold lace trim and an elasticized waist with belt loops. The pirate style hat is comprised knit polyester fabric and has three points and a feather with faux jewels. The belt is made of cellular plastic material and has a rhinestone belt buckle. The underwire bra has seamed jacquard fabric cups that are overlaid at the upper half with embroidered fabric. A mesh fabric comprises the back brassiere panels and ties measuring approximately 10 “ by 1-1 ½” that secure the back. Additional features include adjustable elasticized shoulder straps and removable padding strips. All parts of the costume are well made with finished a neckline, seams, styling and embellishments. The Scandalous Pirate, style 400198 consists of two or more garments. Note 13 of Section XI, of the HTSUS, 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 the bolero jacket will be 6104.33.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s suit-type jackets, knitted: of synthetic fibers: other. The duty rate will be 28.2% ad valorem. The textile category designation is 635. The applicable subheading for the skirt will be 6104.53.2010, Harmonized Tariff Schedule or the United States (HTS), which provides for "Women’s or girls’…skirts…knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Other, Women’s. The duty rate will be 16% ad valorem. The textile category designation is 642.  The applicable subheading for hat will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Hats and 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 . . .Other: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric; Not in part of braid, Other: Other: Other.” The duty rate will be 20 cents per kilogram plus 7% ad valorem. The applicable subheading for the belt will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other articles of plastics…Articles of apparel and clothing accessories…Other: Other, Other.” The duty rate will be 5% ad valorem. The applicable subheading for the bra will be 6212.10.5020, Harmonized Tariff Schedule of the United States, which provides for “Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: Brassieres: Containing lace, net or embroidery: Other . . . Of man-made fibers.” The rate of duty will be 16.9% ad valorem. The textile category designation is 649. 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/. 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