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

N028025 June 6, 2008 CLA-2-61:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6114.30.1020, 6104.53.2010, 7117.19.9000, 6217.10.9530, 9615.19.6000, 6115.21.0020 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 Buy Seasons, you requested a classification ruling. The samples which you submitted are being returned as requested. The submitted sample Style 35004 Bijou Ballerina Costume consists of a top, tutu, shoe clips, choker, tiara and pantyhose. The corset-style top is made of knit 100% polyester fabric. The garment has adjustable straps appliqué at the front, ribbon laces at the back with metal grommets and does not provide support. The tutut/skirt is made of knit 100% polyester fabric. The multi layered tutu/skirt has a tunneled elasticized waistband with ribbon, and ribbon with rosettes trim along the ruffles. The shoe clips are made of feather with a rosette and the choker is made of woven polyester velvet ribbon with a rosette and a metal clasp. The tiara is made of metal with pink faux rhinestones and the pantyhose are made of knit 100% nylon that is 16.66 decitex. The pantyhose have mini rosettes with green leaves down the back seam. The Bijou Ballerina 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 corset-style top will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s or girls’.” The duty rate will be 28.2% ad valorem. The textile category designation is 639.    The applicable subheading for 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 choker will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories; parts of garments…Accessories: Other: Other: Of man-made fibers." The duty rate will be 14.6% ad valorem. The textile category designation is 659.  The applicable subheading for the tiara will be 9615.19.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Combs, hair-slides and the like, Other, Other". The rate of duty will be 11% ad valorem.   The applicable subheading for the pantyhose if measuring per single yarn less than 67 decitex will be 6115.21.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other panty hose and tights: Of synthetic fibers, measuring per single yarn less than 67 decitex, panty hose.” The rate of duty will be 16% 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