The tariff classification of adult costumes from China.

N054780 April 1, 2009 CLA-2-62:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6205.30.2070, 6204.63.3510, 6217.10.9530, 6505.90.0800 6211.43.0091, 6211.33.0054 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, NY 11793 RE: The tariff classification of adult costumes from China. Dear Ms. Benedetto: In your letter dated March 12, 2009, you requested a tariff classification ruling. The samples which you submitted are being returned as requested. Style B5494 Deluxe Gangster Costume consists of a shirt/jacket, pants, dickie and hat. You state that the shirt/jacket, pants and dickie are made of knit fabric; examination reveals that they are made of woven fabric. The shirt/jacket, pants and dickie are made of woven polyester fabric and the fedora-style hat is made of a solid piece of polyester felt fabric. The blazer-style jacket/shirt has a three button closure that closes left over right. The long pants have a tunneled elastic waistband and are without a fly. The dickie has a pointed collar, an attached tie and a hook and loop closure at the front. Style B5455 Deluxe Vampire Costume consists of a cape, vest, shirt, jabot and pants. The cape, shirt, jabot and pants are made of woven polyester fabric. You state that the vest is made of knit fabric. The garment has a polyester velour woven fabric front and a knit fabric back. The essential character of the garment is imparted by the front woven fabric. The fully lined full length cape has a large collar and an elastic closure. The vest has a hook and loop back closure and decorative eight buttons at the front. The long sleeve shirt with ruffles at the wrists has a stand-up collar and a full front opening with a hook and loop closures that close left over right. The jabot has a hook and loop closure at the back. The long pants have a tunneled elastic waistband and are without a fly. The above costumes are well made with a finished neck and edges, styling and embellishments. Style B5494 and B5455 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 shirts, Styles B5494 and B5455 will be 6205.30.2070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Men’s or boys’ shirts: Of man-made fibers: Other: Other, Other: Other: Men’s.” The duty rate will be 29.1 cents per kg. + 25.9 percent ad valorem. The applicable subheading for the pants, Styles B5494 and B5455 will be 6204.63.3510, 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, ...: 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 and jabot, Styles B5494 and B5455will 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 hat, Style B5494 will be 6505.90.0800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear…Other: Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading 6501, whether or not lined or trimmed: Other." The rate of duty will be 13.5 cents per kilogram + 6.3 percent ad valorem + 1.9 cents per article. The applicable subheading for cape, Style B5455will 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. The applicable subheading for the vest, Style 5455 will be 6211.33.0054, Harmonized Tariff Schedule of the United States (HTSUS), which provides for " "Track suits, ski-suits and swimwear, other garments: Other garments, men’s or boys’: Of man-made fibers, Vests: Other". The duty rate 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