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

N145717 March 1, 2011 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6104.43.2010; 6114.30.3070; 6505.90.8090; 6115.96.9020 Ms. Irene Tsiavos Fun World 80 Voice Road Carle Place, New York 11514 RE: The tariff classification of an adult costume from China, Taiwan, and India Dear Ms. Tsiavos: In your letter dated January 26, 2011, you requested a tariff classification ruling. The sample will be returned to you. The High Seas Hottie costume consists of a dress, a shrug-style garment, a sailor-style hat, and opaque thigh-high stockings with bows. The dress and the shrug-style garment are made of 95% polyester and 5% spandex knit fabric. The hat is made of 100% polyester woven fabric. The stockings are made of 100% nylon knit fabric. The dress extends to the mid thigh area and features an empire waist, thin straps, and a multi-layered bottom. The shrug-style garment does not cover the bust and features long sleeves and a center opening. The costume is well made with sturdy seams and styling. It will be imported in styles 120424 and 120424H (adult) and 120425 and 120425H (plus). The High Seas Hottie 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 dress will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Dresses: Of synthetic fibers: Other, Women’s.” The rate of duty will be 16 percent ad valorem. The applicable subheading for the shrug-style garment will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’.” The duty rate will be 14.9 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 or other headgear, knitted or crocheted, or made from lace, felt or other textile fabrics, in the piece (but not in strips)…Other: Other: Of man-made fibers: Other: Not in part of braid, Other: Other: Other.” The rate of duty will be 18.7 cents per kilogram plus 6.8 percent ad valorem. The applicable subheading for the thigh-high stockings will be 6115.96.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other “Panty hose, tights, stockings, socks and other hosiery, other: Of synthetic fibers: Other: Other, 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 the 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 the National Import Specialist at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division