The tariff classification of a child’s costume from China.

N045542 December 11, 2008 CLA-2-61:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6114.30.1020, 6104.53.2020 Ms. Christian Lee Handerson Handicraft Mfg. Co.11F/6, No. 2, Jian-Ba Road, Chung-Ho Taipei, Taiwan RE: The tariff classification of a child’s costume from China. Dear Ms. Lee: In your letter dated November 21, 2008, on behalf of Sears Holdings Global Sourcing, Ltd., you requested a classification ruling. The sample which you submitted is being returned as requested. The submitted sample Style G-3456-00 Cheerleader Costume consists of a top and skirt made of knit 100 percent polyester fabric. The sleeveless mid-riff top has piping along the neckline and elastic at the mid-riff. The short skirt is flare with a tunneled elastic waistband and ribbon trim at the bottom. The costume is well made with a finished neckline, styling and embellishments. The Cheerleader 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 mid-riff 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 percent ad valorem. The textile category designation is 639. The applicable subheading for skirt will be 6104.53.2020, 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, Girls’." The duty rate will be 16 percent ad valorem. The textile category designation is 642. 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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