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

N028021 June 5, 2008 CLA-2-62:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6211.43.0091, 6204.63.3532, 6104.53.2010, 7117.19.9000 9505.90.6000, 9615.19.6000, 6116.93.8800, 6115.96.9020 Ms. Helen Cooper Original Concepts Inc.701 E. 3rd St., Suite 130 Los Angeles, CA 90013 RE: The tariff classification of an adult costume from China and Taiwan. Dear Ms. Cooper: In your letter dated February 25, 2008 received in this office May 12, 2008, on behalf of Smiffys and BuySeasons, you requested a classification ruling. The samples which you submitted are being returned as requested. The submitted sample, Style 35003 Lovely Ladybug Costume, sizes S, M, L consists of a top, bloomers, skirt, shoe clips, wings, headpiece, glovettes and thigh highs. The top is made of woven 100% polyester fabric with a small front inset of knit polyester fabric. The bloomers and wings are made of woven 100% polyester satin fabric. The skirt is made of knit 100% polyester fabric and the glovettes and thigh highs are made of knit mesh 98% nylon/2% other fabric. The thigh highs are 77.77 decitex. The halter-style top resembles a corset but does not have sufficient support. The garment has a velvet inset with lace trim and ribbon laces at the back. The bloomers are made to be seen and have an elasticized waistband and leg opening trimmed with a lace-like fabric. The multilayered skirt has a tunneled waistband with elastic and ribbon. The shoe clips have a faux jewel piece lady bug with lace-like fabric and ribbon at the center. The wings are trimmed with a lace-like fabric and have clear plastic straps. The headband, worn across the top of the head, is constructed of rigid plastic covered on top with feathers and two pom poms resembling antenna. The glovettes extend to just above the elbow with a lace-like fabric, and have two openings, one for four fingers and one for the thumb. The fish net thigh high has a lace-like fabric at the top. The Lovely Ladybug 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 halter top will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), 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% ad valorem. The textile category designation is 659.  The applicable subheading for the bloomers will be 6204.63.3532, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ trousers, bib and brace overalls, breeches and shorts (other than swimwear), trousers, bib an brace overalls, breeches and shorts, Of synthetic fibers: Other: Other: Shorts: Women’s." The duty rate will be 28.6% ad valorem. The textile category designation is 648.   The applicable subheading for Styles skirt will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Women’s." The duty rate will be 16 percent ad valorem. The textile category designation is 642.   The applicable subheading for the shoe clips will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other." The rate of duty will be 11% ad valorem.  The applicable subheading for the wings will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." The rate of duty will be Free.     The applicable subheading for the headband will be 9615.19.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Combs, hair-slides and the like; hair pins, curling pins, curling grips, Hair-curlers and the like, other than those of heading 8516, and parts thereof: Combs, hair-slides and the like: Other: Other". The rate of duty will be 11% ad valorem.    The applicable subheading for the glovelettes will be 6116.93.8800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Gloves, mittens and mitts, knitted or crocheted: Other: Of synthetic fibers: Other: Other: Without fourchettes." The rate of duty will be 18.6% ad valorem. The textile category designation is 631.       The applicable subheading for the thigh high hosiery will be 6115.96.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other "Panty hose, tights, stockings, socks and other hosiery, other: of synthetic fibers: other: other, other." The duty rate will be 14.6% ad valorem. The textile category designation is 632. 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