N012386

June 21, 2007

CLA-2-61:RR:NC:N3:353

CATEGORY: Classification

TARIFF NO.: 6110.30.3059, 6104.63.2011, 6114.30.3070

Ms. Irene Tsiavos

Fun World

80 Voice Rd.

Carle Place, NY 11514

RE: The tariff classification of a unisex adult costume from China,
Taiwan, India and Vietnam.

Dear Ms. Tsiavos:

In your letter dated June 4, 2007, you requested a classification
ruling. The sample will be returned to you.

The submitted sample, Style 101084, Elvis Super Deluxe Jumpsuit Costume
-- Adult consists of a pullover top, trousers and cape, made of knit
100% polyester fabric. A scarf and belt that are part of the costume are
not included in the sample.

The pullover top has long sleeves trimmed with studs, large collar
trimmed with studs and stars, and embellishments at the front.

The trousers have a tunneled elasticized waistband, embellishments at
the bottom of the bell bottom trousers and studs on the legs of the
trousers.

The cape has a large embellishment at the back, hook and loop closures
at the front and the garment is lined with net fabric.

The costume is well made with finished edges, neck, waist, styling and
embellishments.

The Elvis Super Deluxe Jumpsuit 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 pullover top will be 6110.30.3059,
Harmonized Tariff Schedule of the United States (HTSUS), which provides
for "Sweaters...and similar articles, knitted: Of man made fibers:
Other...Other: Women's." The duty rate will be 32% ad valorem. The
textile category designation is 639.

   The applicable subheading for the trousers will be 6104.63.2011,
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: Trousers, bib and brace overalls, breeches and
shorts: Of synthetic fibers: Other: Other, Trousers and breeches:
Women's: Other.\" The duty rate will be 28.2% ad valorem. The textile
category designation is 648.

  The applicable subheading for the cape will be 6114.30.3070,
Harmonized Tariff Schedule of the United States (HTSUS), which provides
for \"Other garments, knitted or crocheted: Of man-made fibers: Other,
Other: Women's or girls'.\" The duty rate will be 14.9% 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/.

Your inquiry does not provide enough information for us to give a
classification ruling on the scarf and belt. Your request for a
classification ruling should include a sample. When this information is
available, you may wish to consider resubmission of your request. We are
returning any related samples, exhibits, etc. If you decide to resubmit
your request, please include all of the material that we have returned
to you.

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. Information can also be found at the
FTC website www.ftc.gov (click on \"Consumer Protection," "Business
Information," "Clothing & Textiles," "Threading Your Way Through the
Labeling Requirements").

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