The tariff classification of an adult costume from China.

N048357 February 4, 2009 CLA-2-61:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6110.30.3053, 6104.63.2011, 6114.30.3070 Ms. Emily Huang Handerson Handcraft Manufacturing Co.11 F/6, No.2 Jian-Ba Road, Chung-Ho Taipei, Taiwan RE: The tariff classification of an adult costume from China. Dear Ms. Huang: In your letter dated December 25, 20008 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-1548-00 Japanese Warrior Costume consists of a top/pullover, pants, and an upper body garment that you call armor. The top/pullover, pants and upper body garment are made of warp knit 100% polyester fabric. The top/shirt has long sleeves, a low V neckline and a left over right string tie closure inside. The long pants have an elasticized tunneled waistband and no fly. The upper body garment extends to the hip, and is open down the front of the chest and opens on each side. There is also an attached cummerbund that ties at the back. The costume is well-made with styling, finished neck and waist, sturdy seams and hemmed and finished edges. The Style M-1548-00 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. Chapter 62, Note 8. Garments of this chapter designed for left over right closure at the front shall be regarded as men’s or boys’ garments, and those designed for right over left closure at the front as women’s or girls’ garments. The applicable subheading for the top/pullover will be 6110.30.3053, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Sweaters…knitted or crocheted: Of man-made fibers: Other: Other: Other, Other: Men’s or boys’." The rate of duty will be 32% 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’…trousers…knitted or crocheted: Trousers…Of synthetic fibers: Other: Other, Trousers and breeches: Women’s: Other." The rate of duty will be 28.2% ad valorem. The applicable subheading for the upper body garment will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’." The rate of duty will be 14.9% 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