The tariff classification of an adult costume from China, Vietnam or Taiwan.

N047440 January 13, 2009 CLA-2-61:OT:RR:NC:3:353 CATEGORY: Classification TARIFF NO.: 6114.30.1020, 6204.43.4030 Ms. Helena Cooper Original Concepts, Inc. 701 E. 3rd Street, Suite 130 Los Angeles, California 90013 RE: The tariff classification of an adult costume from China, Vietnam or Taiwan. Dear Ms. Cooper: In your letter dated December 5, 2008, received in this office on December 19, 2008, on behalf of Smiffy’s, you requested a tariff classification ruling. The sample which you submitted is being returned as requested. The submitted sample is an adult Style 30317 Can Can Sweetie costume consisting of a corset-like top and a skirt. The corset-like top, which does not provide support to the wearer, is made of knit 100 percent polyester red velvet fabric, and features adjustable elastic straps, several plastic stays, a ribbon laced back, peplum and lace-like trim. The skirt is made of woven 100 percent red satin fabric overlain with four tiers of woven net polyester fabric, and features a tunnel waist with a satin ribbon drawstring, and lace-like trim with sequins at the bottom. Both garments are well made. The Can Can Sweetie costume will also be imported in Style 30350 Blue. The Style 30317 and 30350 Can Can Sweetie 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 Style 30317 and 30350 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. The duty rate will be 28.2% ad valorem. The applicable subheading for the Style 30317 and 30350 skirt will be 6204.43.4030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits…dresses, skirts…breeches and shorts (other than swimwear): dresses: of synthetic fibers: other: other: other: women’s." The rate of duty will be 16% ad valorem. 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/. 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