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

N057074 April 30, 2009 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6211.43.0091, 6204.53.3010, 6117.80.9540 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 March 19, 2009, you requested a tariff classification ruling. The samples will be returned to you. Style 36144 Baroque Fantasy Kit – 1X consists of a corset-like top, skirt and panniers. The corset-like top and skirt are made of woven 100% polyester fabric. You state that the panniers are made of woven fabric however examination revealed that they are made of knit 100% polyester fabric. Style 33046 – Baroque Fantasy Kit – Pink -1X is identical to Style 36144 except for the color. The corset-like top does not provide support. The garment extends to the waist with a “V” at the front and has metal grommets and ribbon laces. The corset-like top partially covers the bust and is trimmed with lace-like fabric and spangles down the front, and skirt has an elasticized waist and is trimmed with lace like fabric. The paniers are made of knit 100% polyester lace-like fabric. The basket-style panniers are designed to be worn underneath the dress to give a full hip appearance. The three tier hooped item has lace-like trim and a metallic gold thread threaded through the fabric and a adjustable drawstring ribbon. The costume is well made with styling, finished waist, sturdy seams, lace-like trim, and sewn-on embellishments. Styles 36144 and 33046 consist 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 corset-like garment, Styles 36144 and 33046, will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Track suits and swimwear; other garments: Other garments women’s or girls’: Of man-made fibers, Other.” The duty rate will be 16 percent ad valorem. The applicable subheading for the skirt, Styles 36144 and 33046, will be 6204.53.3010, 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 (other than swimwear): Skirts and divided skirts: Of synthetic fibers: Other…Women’s.” The rate of duty will be 16 percent ad valorem. The applicable subheading for the panniers, Styles 36144 and 33046, 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. 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