CLA-2-62:RR:NC:N3:353
6116.93.8800, 6115.96.9020, 6217.10.9530, 6601.99.0000
Ms. Helena Cooper
Fun World/Pony Division
9231 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 May 3, 2007, you requested a classification ruling. The samples will be returned to you.
The submitted sample, Style 102594, Southern Belle – Adult consists of a corset top, skirt, petticoat, panties, glovelettes, thigh high stockings, brooch and parasol.
The 10-panel corset with substantial body supporting features is made of woven 100% polyester fabric trimmed and finished with piping and has ruffle lace bottom. The garment has multiple stays, ribbon laced closure with metal grommets at the center back and a removable brooch at the center front.
The skirt is made of woven 100% polyester fabric with a double elastic waistband, and multiple layers with a ruffle at the bottom.
The petticoat is made of woven 100% polyester fabric with a shirred double layer elastic waistband, multiple ruffles shirred to the skirt and a bottom boning inside the bias.
The boy-cut panties are made of knit lace-like fabric with a rosette for decoration.
The glovelettes are made of knit 95% polyester/5%spandex fabric. The glovelettes cover the hand but do not have fingers, only a sewn in thumb.
The thigh high stockings are made of knit 100% nylon fabric with an open work fabric inset and a ribbon with a flower and trim.
The brooch is made of woven polyester ribbon with plastic playboy logo and a pin at the back and the parasol is made of knit lace fabric.
The functional lace parasol features an approximately 17 inch metal shaft and lace fabric covered metal ribs that are approximately 88 inches in circumference.
The costume is well made with finished waist, edges, styling and embellishments.
The Southern Belle 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 corset will be 6212.30.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: corsets of man-made fibers." The rate of duty will be 23.5% ad valorem. The textile category designation is 649.
The applicable subheading for the skirt will be 6204.53.3010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…Skirts: Of other synthetic fibers.” The duty rate will be 16% ad valorem. The textile category designation is 642.
The applicable subheading for the petticoat will be 6208.11.0000, which provides for “Women’s petticoats: Of man-made fibers.” The rate of duty will be 14.9% ad valorem. The textile category designation is 652.
The applicable subheading for panties will be 6108.22.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ slips, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: briefs and panties: Of man-made fibers, Women’s. The duty rate will be 15.6% ad valorem. The textile category designation is 652.
The applicable subheading for the glovelettes will be 6116.93.8800, HTSUS, which provides for “Gloves, mittens and mitts, knitted or crocheted: Other: Of synthetic fibers: Other: Other: Without fourchettes.” The rate of duty will be 18.6% ad valorem. The textile category designation is 631.
The applicable subheading for the thigh high stockings will be 6115.96.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Panty hose, tights, stockings, socks and other hosiery, Other: Of synthetic fibers: Other: Other, Other." The duty rate will be 14.6% ad valorem. The textile category designation is 632.
The applicable subheading for brooch will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Accessories: Other: Other, Of man-made fibers.” The duty rate will be 14.6% ad valorem. The textile category designation is 659.
The applicable subheading for parasol will be 6601.99.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Umbrellas and sun umbrellas (including walking stick umbrellas, and similar umbrellas): Other: Other.” The rate of duty will be 8.2% 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/.
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