The tariff classification of an adult costume from China.

N075149 September 28, 2009 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6206.40.3030, 6104.53.2010, 6505.90.8090, 3926.20.9050 Ms. Kim Benedetto Seasons USA, Incorporated3434 Heather Lane Wantagh, NY 11793 RE: The tariff classification of an adult costume from China. Dear Benedetto: In your letter dated September 8, 2009, you requested a tariff classification ruling. The samples will be returned to you. Style B2661 Sexy Army Costume consists of a blouse, skirt, hat and belt. The blouse and hat are made of woven 90 percent polyester/10 percent cotton fabric. The skirt is made of knit 100 percent polyester fabric with a woven fabric lining and the belt is made of a cellular plastic material with a non-woven textile backing. The blouse has short sleeves with a cuff, a pointed collar, two flap breast pockets and a full front opening without a closure and three buttons on the left side. The camouflage print skirt has a V design at the front and a back zipper closure. The hat is a Scottish-style military hat and the belt is approximately 1 3/4 inches wide with a metal buckle. The Sexy Army costume, Style B2661 is well made with sturdy seams, finished neck, hem and styling. Style B2661 Sexy Army 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 blouse, will be 6206.40.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other, Other: Women’s." The duty rate will be 26.9 percent ad valorem. The applicable subheading for the skirt will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Women’s." The duty rate will be 16 percent ad valorem. The applicable subheading for the hat will be 6505.90.8090, 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: Other: Of man-made fibers: Other: Not in part of braid, Other: Other: Other." The rate of duty will be 18.7 cents /kg + 6.8% ad valorem. The applicable subheading for the belt will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories: Other: Other, Other." The rate of duty will be 5 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