N008793

April 11, 2007

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

CATEGORY: Classification

TARIFF NO.: 6113.00.9025, 6113.009052, 6205.30.2080, 6117.80.9540

Ms. Helena M. Cooper

Fun World/Pony Division

9431 Dowdy Drive, Suite A

San Diego, CA 92126

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

Dear Ms. Cooper:

In your letter dated March 21, 2007, you requested a classification
ruling. The sample will be returned to you as requested.

The submitted sample, style 102184, Elvis Gold Lame Suit - Adult Costume
consists of a jacket, pants, shirt and bow tie. The jacket, pants and
tie are made of knit 100% polyester fabric, coated with plastic foil dot
print lame. You state that the shirt is made of knit fabric examination
reveals that the shirt is made of woven 100% polyester fabric. The
jacket has a satin lining, shawl collar, pockets below the waist,
shoulder pads, a vent at the back and a one snap closure that closes
left over right. The lined pants have approximately a 1 ¾" tunneled
elastic waistband and a hemmed bottom. The long sleeve shirt has ruffles
down front and a full front button closure that closes left over right.
The tie is a long finished strip of fabric with rhinestones at each end.

The costume is well made with a finished neckline, hem, styling and
embellishments.

The Elvis Gold Lame Suit - Adult 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 jacket will be 6113.00.9025,
Harmonized Tariff Schedule of the United States (HTSUS), which provides
for "Other garments made up of knitted or crocheted fabrics of heading
5903, 5906 or 5907: Coats and jackets: Other: Men's or boys'." The duty
rate will be 7.1% ad valorem. The textile category designation is 634.

The applicable subheading for the pants will be 6113.00.9052, 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: Other, Trousers, breeches and shorts: Other: Women\'s or
girls\'." The duty rate will be 7.1% ad valorem. The textile category
designation is 648.

The applicable subheading for shirt will be 6205.30.2080, Harmonized
Tariff Schedule of the United States (HTSUS), which provides for \"Men's
or boys' shirts: Of man-made fibers: Other: Other, Other: Other:
Men's.\" The duty rate will be 29.1 cents/kg plus 25.9% ad valorem. The
textile category designation is 640.\
\
      The applicable subheading for tie 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 duty rate will be 14.6% 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. The textile category number
above applies to merchandise produced in non-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