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

N074218 September 16, 2009 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6114.20.0010, 6104.62.2030, 6117.80.9540 Irene Tsiavos Fun World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of an adult costume from China, Taiwan, India and Vietnam. Dear Ms. Tsiavos: In your letter dated August 4, 2009, received in this office on September 1, 2009, you requested a tariff classification ruling. The submitted costume is a Style 120774 and 120774H Moulin Rouge Mime Adult Costume consisting of a top, pantaloons and a choker. All three items are constructed of knit 96 percent cotton, 8 percent spandex fabric except for the sleeves of the top, which are constructed of knit 92 percent polyester, 8 percent spandex fabric. The top features an off-the-shoulder look, finished double layer 1-inch wide arm straps, defined bosom, double layer ruffled peplum with tight overlock stitching at the edges, long sleeves with thin elastics and tight overlock stitching at the wrists, finished zipper closure, and sewn on embellishments. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back. The pantaloons are shorts that feature an elasticized tunnel waist, flimsy seams, and legs holes with thin elastics and tight overlock stitching. The choker features ruffles and thin elastic. The overall amount of finishing is such that the garments are neither flimsy in nature or construction, nor lacking in durability. The Style 120774 and 120774H Moulin Rouge Mime Adult Costume 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. The applicable subheading for the Style 120774 and 120774H top will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, knitted or crocheted: Of cotton, Tops: Women’s or girls’.” The rate of duty will be 10.8 percent ad valorem. The applicable subheading for the Style 120774 and 120774H pantaloon shorts will be 6104.62.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other, Shorts: Women’s.” The rate of duty will be 14.9 percent ad valorem. The applicable subheading for the Style 120774 and 120774H choker will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up clothing accessories, knitted or crocheted…parts of garments or of clothing accessories: Other accessories: Other: Other, Of man-made fibers: Other.” The rate of duty 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