The tariff classification of an adult costume from China, Taiwan, India and Vietnam.

N023403 March 7, 2008 CLA-2-61:OT:RR:NC:3:353 CATEGORY: Classification TARIFF NO.: 6114.30.3070, 6104.63.2011, 6505.90.6090 Ms. Irene Tsiavos Fun World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of an adult costume from China, Taiwan, India and Vietnam. Dear Ms. Tsiavos: In your letter dated February 6, 2008, you requested a classification ruling. In the request you informed this office that Pony Express Creations Style 300691 Jones Daddy costume is now Fun World Style 116914 Jones Daddy costume (Pony Express Creations is now owned by Fun World). In addition, the costume, which was the subject of ruling NY M83832, dated June 16, 2006, has been modified by the addition of a hat. As requested, the sample hat is being returned. The Style 116914 Jones Daddy costume consists of a coat/robe-like garment, pants and a hat constructed of knit 100% polyester fabric. The well-made coat/robe-like garment reaches to the upper thigh and features an oversized collar, full front opening with no means of closure, an attached belt, and finished neck and edges. The well-made pants features styling, a waist with wide elastic, and finished edges. The hat resembles an oversized top hat with faux leopard fur trim. The Style 116914 Jones Daddy costume consists of two or more garments. Note 14 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 14, the articles that may be packaged with the garments must also be classified separately. The applicable subheading for the Style 116914 Jones Daddy costume jacket/robe-like garment will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of man-made fibers: other, other: women’s or girls’. The duty rate will be 14.9 percent ad valorem. The textile category designation is 659. The applicable subheading for the Style 116914 Jones Daddy costume pants will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles…trousers, bib and brace overalls, breeches and shorts: trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other, trousers and breeches, women’s: other. The duty rate will be 28.2 percent ad valorem. The textile category designation is 648. The applicable subheading for the Style 116914 Jones Daddy costume hat will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric...Other: 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 textile category designation is 659. 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/. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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