CLA-2-62:OT:RR:NC:N3:353

Ms. Rosemary Beck
Paper Magic Group, Halloween Division
345 7th Avenue, 6th Floor
New York, New York 10001

RE: The tariff classification of a costume from China.

Dear Ms. Beck:

In your letter dated November 25, 2008 you requested a classification ruling. The samples which you submitted are being returned as requested.

The French Kiss Showgirl Costume will be imported as follows: Item 6869024 Size XS Item 6869025 Size S Item 6869026 Size M Item 6899027 Size L

The French Kiss Showgirl Costume consists of an upper body garment, top, hot pants and boot covers which you call spats. The upper body garment is made of woven 100 percent polyester fabric. The garment resembles formal wear and has long sleeves, collar, tails trimmed with piping, two faux pockets and a full front right over left snap opening. The top is made of knit polyester/spandex fabric. The garment has thin straps and a buckle at the top and bottom. The hot pants are made of knit 100 percent polyester fabric and have ruffles at the back and permanently attached garters at the bottom. The boot covers are made of woven polyester fabric and have sequins at the sides, elastic strap at the bottom and hook and loop closure at the sides.

All garments are well made with styling, finished waist/neck, sturdy seams, finished edges, and sewn-on embellishments.

The applicable subheading for upper body garment will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Track suits and swimwear; other garments: Other garments women’s or girls’: Of man-made fibers, Other." The duty rate will be 16 percent ad valorem. The textile category designation is 659.

The applicable subheading for the top will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s or girls’." The duty rate will be 28.2 percent ad valorem. The textile category designation is 639.

The applicable subheading for the panty with attached garters will be 6212.90.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Brassieres, girdles, corsets, braces, suspenders, garters and similar articles, whether or not knitted or crocheted: Other, Of man-made fibers or man-made fibers and rubber or plastics.” The duty rate will be 6.6 percent ad valorem. The textile category designation is 659.

The applicable subheading for boot covers 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.

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