N023430

March 7, 2008

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

CATEGORY: Classification

TARIFF NO.: 6110.30.3059, 6204.53.3010, 6505.90.8090, 9505.90.6000

Ms. Irene Tsiavos

Fun World

80 Voice Rd.

Carle Place, NY 11514

RE: The tariff classification of an adult costume from China.

Dear Ms. Tsiavos:

In your letter dated February 11, 2008, you requested a classification
ruling. The samples which you submitted are being returned as requested.

The submitted sample Style 102064H Buccaneer Beauty costume consists of
a top, skirt, hat and eye patch. They are packaged for retail sale in a
garment bag with a hanger, which is normal packaging. The pullover top
is primarily made of knit 100% polyester fabric. The pullover top is
designed to look like a vest with a blouse underneath. The garment has
woven gauze sleeves and a neckline trimmed with a lace-like fabric. The
front of the top has faux ribbon laces with metal grommets and elastic
at the back. The multi-layered skirt is made of woven 55% nylon/45%
polyester fabric and the layers are trimmed with lace-like fabric. The
hat/cap is made of a crushed woven polyester fabric with two ties at the
back and the eye patch is made of the same fabric as the top with a
Playboy charm glued on.

Style 102064 is identical to Style 102064H only that it will be imported
without a hanger.

Styles 102065 and 102065H Buccaneer Beauty, Plus Size Costume are
identical to the above styles.

The costume is well made with styling, finished neck and waist, finished
edges and lace-like trim.

The Buccaneer Beauty 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 top 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: Women's or girls'.\" The rate of duty will be 32% ad valorem. The
textile category designation is 639. 

  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' 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, knitted or crocheted, or
made up from lace, felt or other textile fabric...Other: Of man-made
fibers: Other: Not in part of braid, Other: Other: Other.\" The rate of
duty will be 18.7 cents /kg + 6.8% ad valorem. The textile category
designation is 659. 

      The applicable subheading for the eye patch will be 9505.90.6000,
Harmonized Tariff Schedule of the United States (HTSUS), which provides
for "Festive, carnival or other entertainment articles, including magic
tricks and practical jokes articles: parts and accessories thereof:
Other: Other." The duty rate will be Free.

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. 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