CLA-2-62:RR:NC:N3:353
Ms. Helena M. Cooper
Fun World/Pony Div.
9431 Dowdy Drive, Suite A
San Diego, CA 92126
RE: The tariff classification of an adult costume from China/Taiwan/Vietnam.
Dear Ms. Cooper:
In your letter dated April 9, 2007, you requested a classification ruling. The sample will be returned to you as requested.
The submitted sample, style 102534, Sexy First Lady Costume consists of a jacket, skirt and hat made of woven 100% polyester fabric. The short jacket has three panels, long sleeves with three buttons on each sleeve, round collar and a full front opening with a four button closure. The lined short skirt has side zipper closure and the hat is a pill box style.
The costume is very well made with a finished neck, edges and styling.
The Sexy First Lady 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 jacket will be 6204.33.5010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): suit-type jackets and blazers: Of synthetic fibers: Other: Women’s.” The rate of duty will be 27.3 percent ad valorem. The textile category designation is 635.
The applicable subheading for the skirt will be 6204.53.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Skirts and divided skirts: Of synthetic fibers: Other…Women’s." The rate of duty will be 16% ad valorem. The textile category is 642.
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…Of man-made fibers: Other: Not in part of braid, Other: Other: Other." The duty rate will be 18 cents/kg + 6.8% ad valorem. The textile category designation is 659.
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/.
With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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.
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