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

N050507 February 26, 2009 CLA-2-62:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6211.33.0058, 6204.63.3510, 6217.10.9530, 6116.93.9400 Ms. Helen Cooper Original Concepts Inc. 701 E. 3rd St., Suite 130 Los Angeles, CA 90013 RE: The tariff classification of an adult costume from China/Vietnam/Taiwan. Dear Ms. Cooper: In your letter dated January 21, 2009 received in this office January 30, 2009, on behalf of Smiffys, you requested a tariff classification ruling. The samples which you submitted are being returned as requested. Style 36119 Gothic Butler Costume consists of a jacket, pants, dickie and gloves. The jacket, pants and dickie are made of woven 100 percent polyester fabric and the gloves are made of knit 100 percent polyester fabric. The long sleeve jacket has tails, pointed satin collar and a three button closure that closes left over right. The long pants without a fly, feature a striped fabric and have a tunneled elastic waistband. The dickie has a stand-up collar, an attached tie and a hook and loop closure at the back. The gloves have forchettes and elastic at the wrist. The costume is well-made with styling, finished neck; waist reinforced seams and hemmed edges. Style 36119 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 jacket will be 6211.33.0058, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Track suits, …other garments: Other garments, men’s or boys’: Of man-made fibers, Jackets and jacket-type garments excluded from heading 6201." The duty rate will be 16 percent ad valorem. The applicable subheading for the pants will be 6204.63.3510, Harmonized Tariff schedule of the United States (HTS), which provides for "Women’s or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, ...: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other, Trousers and breeches: Women’s." The duty rate will be 28.6 percent ad valorem. The applicable subheading for the dickie will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories; parts of garments…Accessories: Other: Other: Of man-made fibers." The duty rate will be 14.6 percent ad valorem. The applicable subheading for the gloves will be 6116.93.9400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Gloves, mittens and mitts, knitted or crocheted: Other: Of synthetic fibers: Other: Other; With fourchettes." The duty rate will be 18.6 percent 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