The tariff classification of an adult unisex costume from China.

N047884 January 21, 2009 CLA-2-62:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6106.20.2010, 9505.90.6000, 6211.43.0091 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 unisex costume from China. Dear 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-1575-00 Vampire King Costume consists of a shirt/blouse, pants and cape made of 100 percent polyester fabric. The shirt/blouse is made of a knit fabric front and back with woven fabric sleeves and jabot. The essential character is imparted by the knit fabric. The garment has long sleeves with a vest-like front, attached jabot, attached belt and a hook and loop closure at the back. The long knit fabric pants have an elasticized waist. The full length cape is made of woven fabric with a large double fabric collar and ribbon tie at the front. The cape and shirt are well made with styling, finished neck, sturdy seams and finished edges. The pants are flimsy with thin elastic waist, loose seams and raw edges. The Vampire King 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 blouse will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ blouses…knitted or crocheted: Of man-made fibers: Other Women’s." The duty rate will be 32.3 percent ad valorem. The applicable subheading for the pants will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” The duty rate will be Free.   The applicable subheading for cape 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 rate of duty will be 16 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