The tariff classification of an adult costume from China.

N028106 June 10, 2008 CLA-2-61:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6110.30.3059, 6217.10.9530, 6211.43.0091, 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. Dear Ms. Cooper: In your letter dated April 24, 2008, received in this office on May 13, 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 35002 Victorian Vampiress Costume consists of a cardigan which you identify as an overdress, collar, top which you identify as a dress and a garter stocking. The cardigan is made of net knit 100% polyester fabric. The garment has multiple layer sleeves, a red plastic jewel attached to the middle of the sleeve and a full front opening with a ribbon tie. The collar is made of woven satin 100% polyester fabric with lace-like trim and a silver pendant at the middle. The top is made of a knit velour 100% polyester fabric top and a bottom made of satin woven 100% polyester fabric. The top extends barely to the hip with a flare skirt and has a shirred back with ribbon laces, removable adjustable straps and is trimmed with lace-like fabric. The woven fabric imparts the essential character of the top. The garter stocking is made of knit 98% nylon/2% others. The item has a lace-like waistband that acts as a garter belt and attached same fabric that acts as garters with attached fish net thigh high stockings. The choker is made of velvet man-made fiber fabric with beads and a metal clasp. The Victorian Vampiress 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 cardigan will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other, Other: Women’s or girls’: Other." The rate of duty will be 32% ad valorem. The textile category designation is 639.  The applicable subheading for the collar and choker will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories…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 top will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "…Other garments, women’s or girls’: Of man-made fibers, Other." The duty rate of duty will be16% ad valorem. The textile category designation is 659.     The applicable subheading for the garter stocking 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