The tariff classification of a costume from Vietnam.

N058556 May 19, 2009 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6110.30.3059, 6104.63.2011, 6104.63.2028, 9505.90.6000 Ms. Amy L. Hess World Exchange, Inc. 8840 Bellanca Avenue Los Angeles, California 90045 RE: The tariff classification of a costume from Vietnam. Dear Ms. Hess: In your letter dated April 22, 2009, you requested a tariff classification ruling. The sample will be returned to you. Items 00329 Mummy’s Curse, 00300 Mummy Girl and 01088 Mummy (Adult) Costume consist of a pullover, pants and plastic mask. The pullover and pants are made of knit 100 percent polyester fabric. Both the pullover and pants have strips of fabric knitted onto the garments that resemble a swathe of fabric used to wrap a mummy. The pullover has an attached hood and long sleeves and the long pants have an elasticized tunneled waist. The costume is well made with styling sturdy seams, finished neck and tunneled waist. The Costumes, Items 00329, 00300 and 01088, 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 the pullover, Items 00329 Mummy’s Curse, 00300 Mummy Girl, and 01088 Mummy (Adult) will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other…Other: Women’s or Girls’: Other." The duty rate will be 32 percent ad valorem. The applicable subheading for the pants, Items 00329 Mummy’s Curse and 01088 Mummy (Adult) 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 percent ad valorem. The applicable subheading for the pants Item 00300 Mummy Girl will be 6104.63.2028, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Girls’: Other: Other.” The duty rate will be 28.2 percent ad valorem. The applicable subheading for the Items 00329 Mummy’s Curse, 00300 Mummy Girl and 01088 Mummy (Adult) mask 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. 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