The tariff classification of costumes from China, Taiwan, India and Vietnam.

N042827 November 19, 2008 CLA-2-62:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6203.33.2010, 6204.63.3510, 6217.10.9530 Ms. Irene Tsiavos Fun World 80 Voice Road Carle Place, New York 11514 RE: The tariff classification of costumes from China, Taiwan, India and Vietnam. Dear Ms. Tsiavos: In your letter dated October 23, 2008, you requested a classification ruling. The samples which you submitted are being returned as requested. Styles 130224 and 130224H Gangster Male Costume, Adult consists of a jacket, pants, dickey and tie made of woven 100% polyester fabric. The pinstripe blazer-style jacket has long sleeves, lapels, two faux flap pockets and a full front opening with a two button closure that closes left over right. The matching pants have an elasticized tunneled waistband without a fly. The black dickey has a self-tie at the back and a pointed collar. The man’s white tie has hook and loop tape at the top to adhere to the dickey. The garments are well made with finished edges, neck, tunneled waistband and styling. The following Styles are identical to Style 130224 only in different sizes: Styles 130221 and 130221H Toddler Size Styles 130222 and 130222H Child Size Styles 130223 and 130223H Teen Size Styles 130225 and 130225H Plus Size Styles 130226 and 130226H Junior Size All styles with “H” following style number will be imported on a hanger. The Gangster Male 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 jacket will be 6203.33.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Men’s or boys’ suits, ensembles . . ., suit-type jackets and blazers, Of synthetic fibers: Other, Men’s.” The duty rate will be 27.3 percent ad valorem. The textile category designation is 633. The applicable subheading for the pants will be 6204.63.3510, Harmonized Tariff schedule of the United States (HTS), which provides for "Women’s or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, ...: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other, Trousers and breeches: Women’s." The duty rate will be 28.6 percent ad valorem. The textile category designation is 648. The tie is not of a kind customarily worn as an accessory to traditional wearing apparel, but is part of a costume, and is not classified as a tie of heading 6215. The applicable subheading for the dickey and tie will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Other: Other, Of man-made fibers." The duty rate will be 14.6 percent 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