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

N240921 May 3, 2013 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6113.00.1012; 6110.30.3059; 6505.00.6090; 6117.80.9540 Ms. Irene Tsiavos Fun World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of a costume from China, Taiwan, India and Vietnam. Dear Ms. Tsiavos: In your letter dated April 17, 2013, you requested a tariff classification ruling. You submitted a sample of a child-size Tin Gal Costume, identified as item number 123352, which consists of a dress, pullover, hat and arm covers, which you refer to as sleevelets. The costume will also be packaged on a hanger with a color insert that will be identified as item number 123352H. The jumper-style dress, hat and arm covers are constructed of a 100% polyester knit fabric coated on the outer surface with compact polyurethane plastic that completely obscures the underlying fabric. The dress features an empire bodice, double-layered shoulder straps and two faux buttons. The front of the skirt has four evenly spaced pleats where the bodice is tightly stitched to the skirt. There is a sequin heart applique sewn to the front bodice. The dress has sturdy seams, a hidden zipper closure and finished edges. The pullover is worn under the jumper and is constructed of 85% polyester and 15% spandex knit fabric. The garment has a turned neckline, hemmed bottom and short hemmed sleeves. The conical shaped hat is meant to resemble a mini oil can, and features a small elastic loop on either side. The arm covers measure approximately eight inches in length and have hook and loop tab closures and finished edges. The same costume will be imported in the following sizes, without and with hangers and color inserts, respectively: Item numbers 123353/123353H, teen-size Tin Gal Costume, item numbers 123354/123354H, adult Tin Gal Costume and item numbers 123355/123355H, plus-size Tin Gal Costume. The Tin Gal Costume consist(s) 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 child, teen, adult and plus-size Tin Gal Costume dress will be 6113.00.1012, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, Other." The rate of duty will be 3.8 percent ad valorem. The applicable subheading for the child, teen, adult and plus-size Tin Gal Costume pullover 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: Other: Other: Other: Women’s or girls’: Other." The rate of duty will be 32 percent ad valorem. The applicable subheading for the Tin Gal Costume hat will be 6505.00.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear, knitted or crocheted…felt or other textile fabric…whether or not lined or trimmed: Other: Of man-made fibers: Not in part of braid, Other: Other: Other." The rate of duty will be 20 cents per kilogram plus 7 percent ad valorem. The applicable subheading for the Tin Gal Costume arm covers will be 6117.80.9540, 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 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/. Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov. 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 Kimberly Praino at (646) 733-3053. Sincerely, Thomas J. Russo Director National Commodity Specialist Division