The tariff classification of a costume from China, Taiwan, India and Vietnam.

N056318 April 27, 2009 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6114.30.3060, 6104.63.2011, 6117.80.9540, 6115.96.9020, 9505.90.6000, 6505.90.6090 Ms. Irene Tsiavos Fun World 80 Voice Road Carle Place, New York 11514 RE: The tariff classification of a costume from China, Taiwan, India and Vietnam. Dear Ms. Tsiavos: In your letter dated March 30, 2009, you requested a tariff classification ruling. The sample will be returned to you. Style 5333 and 5333H, Adult Leprechaun Costume consists of an upper body garment which you identify as a jacket, pantaloons, padded belly, thigh high stockings that you identify as socks, boot covers, bow tie, beard and hat. The upper body garment, pantaloons, pillow, thigh high stockings, bow tie, beard and hat are made of 100 percent knit polyester fabric. The boot covers are made of plastic material. The upper body garment has tails at the back, an attached vest with collar, and a full front opening with buttons and a hook and loop closure at the front that closes left over right. The pantaloons extend to just below the knee and have a tunneled elastic waist and tunneled elastic at the bottom of each leg. The pantaloons do not have a fly. The novelty bow tie has an elastic strap that fits around the neck and would not be worn with traditional wearing apparel. The hat has a brim and a hat band with a buckle. The costume is well made with a finished neckline, sturdy seams, finished edges and a tunneled elastic waistband. Note 14 of Section XI, of the HTSUS, requires that the 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 upper body garment will be 6114.30.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Men’s or boys’.” The duty rate will be 14.9 percent ad valorem. The applicable subheading for the pantaloons 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, knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other, Trousers and breeches: Women’s: Other.” The duty rate will be 28.2 percent ad valorem.  The applicable subheading for padded belly and novelty bow tie will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Other, Of man-made fibers: Other.” The duty rate will be 14.6 percent ad valorem. The applicable subheading for the thigh high stockings will be 6115.96.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other “Panty hose, tights, stockings, socks and other hosiery, other: Of synthetic fibers: Other: Other, Other.” The duty rate will be 14.6 percent ad valorem. The applicable subheading for the boot covers and beard 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 rate of duty will be free. The applicable subheading for the hat will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric...Other: Of man-made fibers: knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid, Other: Other: Other.” The duty rate will be 20 cents per kilogram plus 7 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