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

N097262 March 18, 2010 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6211.43.0091, 6104.53.2020, 6104.53.2010, 6110.30.3035, 6117.80.8500 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 10, 2010, you requested a tariff classification ruling. The samples which you submitted are being returned as requested. The submitted sample, Styles 121253 and 121253H Teen, 121254 and 121254H Adult, and 121255 and 121255H Plus Summer of Love Hippie Costume, consists of a top, skirt, vest and headband. The top is constructed of woven 100 percent polyester fabric with a knit polyester fabric lining in the bust area. The well made sleeveless top features a halter-style finished V-neckline that ties behind the neck, sturdy seams, defined bust, an elasticized back edge cut straight across from side seam to side seam leaving the upper back exposed, finished edges, and a loose flowing bottom. The skirt is constructed of knit 100 percent polyester blue denim print fabric. The well made short skirt features a finished waist that is elasticized in the back, sturdy seams, darts, and a white fringe bottom hem. The vest is constructed of knit 100 percent brushed polyester fabric that has been partially coated with plastic material that forms a design simulating leather. The well made sleeveless vest has no means of closure and features a finished neck, sturdy seams, finished edges and a fringed bottom. The headband is constructed of knit 100 percent polyester fabric and features a plastic piece sign and faux leather strips. The Summer of Love Hippie Costume consists of two or more garments. Note 14 of Section XI, of the HTSUSA, 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 Styles 121253 and 121253H Teen, 121254 and 121254H Adult, and 121255 and 121255H Plus top will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “…Other garments, women’s or girls’: Of man-made fibers, Other.” The rate of duty will be 16 percent ad valorem. The applicable subheading for the Styles 121253 and 121253H Teen skirt will be 6104.53.2020, 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, Girls’.” The rate of duty will be 16 percent ad valorem. The applicable subheading for the Styles 121254 and 121254H Adult, and 121255 and 121255H Plus 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 rate of duty will be 16 percent ad valorem. Chapter 59, Note 2 (a) (4) excludes from classification in the chapter, “Fabrics partially coated or partially covered with plastics bearing designs resulting from these treatments.” The fabric used to make the vest is a fabric of Chapter 60. The applicable subheading for the Styles 121253 and 121253H Teen, 121254 and 121254H Adult, and 121255 and 121255H Plus vest will be 6110.30.3035, 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: Other, Other: Vests, other than sweater vests: Women’s or girls’.” The rate of duty will be 32 percent ad valorem. The applicable subheading for the Styles 121253 and 121253H Teen, 121254 and 121254H Adult, and 121255 and 121255H Plus headband will be 6117.80.8500, 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 clothing accessories: Other accessories: Other: Headbands, ponytail holders and similar articles.” 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