The tariff classification of an adult costume from China.

N047878 January 16, 2009 CLA-2-61:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6105.20.2010, 6104.63.2011, 6117.80.8500 Ms. Christian Lee Handerson Handicraft Mfg. Co.11F/6, No. 2, Jian-Ba Road, Chung-Ho Taipei, Taiwan RE: The tariff classification of an adult costume from China. Dear Ms. Lee: In your letter dated December 11, 2008, on behalf of Sears Holdings Global Sourcing Ltd., you requested a tariff classification ruling. The samples which you submitted are being returned as requested. Style M-1579-00 Indian Man Costume consists of a man’s medium top/shirt, unisex pants and headpiece made of knit 100% polyester fabric. The top extends to past the hip and has long sleeves trimmed with fringe, a jewel neckline, fringe trim at the bottom and a hook and loop closure at the back. The long pants without a fly have an elastic waist and are trimmed with fringe down the side of the legs. The headpiece consists of a headband with some feathers. The costume is well made with styling, finished neck and waist, sturdy seams, finished edges and sewn-on embellishments. The Indian Man Costume, Style M-1579-00 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 top/shirt will be 6105.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Men’s or boys’ shirts, knitted or crocheted: Of man-made fibers: Other, Men’s." The duty rate will be 32 percent ad valorem. The applicable subheading for the pants will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts. Divided skirts, trousers, bib and brace overalls, breeches and shorts: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Women’s: Other." The duty rate will be 28.2 percent ad valorem. The applicable subheading for the headband will be 6117.80.8500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: other accessories: Other: headbands, ponytail holders and similar articles." The duty rate will be 14.6 percent 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