CLA-2-61:OT:RR:TA:361

Ms. Ursula T. Gabriel
Lovin’ Enterprises d/b/a Dreamgirl Intl.
3653 Sierra Pine Avenue
Vernon, CA 90058

RE: The tariff classification of novelty wear from China

Dear Ms. Gabriel:

In your letter dated March 16, 2010 you requested a tariff classification ruling. As requested, the samples will be returned to you.

The submitted samples, Style 5012 Gypsy Dancer, is a four piece novelty set. The set consists of a novelty top resembling a bra, a lower body garment resembling a g string panty, a cape and a headband. The garments are constructed from 100 percent polyester fabric. The cape is constructed from mesh knit fabric. It features a neckband embellished with metallic yarn and trimmed with faux coins; two wrist bands embellished with faux coins; and a bottom finished with overlock stitching. The garment resembling a g string panty is constructed of mesh knit fabric with elasticized straps and embellished with faux coins. The top is constructed of woven elasticized straps embellished with metallic yarn and faux coins. The top ties around the neck and back. The headband is constructed from woven elasticized fabric embellished with metallic yarn and faux coins. The items are to be worn in the privacy of the home. They are meant to be seen but not worn as underwear.

This style 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 cape and lower body garment will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: other, other: women’s or girls’. The general rate of duty will be 14.9% ad valorem. The applicable subheading for the top will be 6211.43.0091 Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, women's or girls': Of man-made fibers, Other". The rate of duty will be 16 percent ad valorem.

The applicable subheading for the headband will be 6217.10.8500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories; parts of garments or of clothing accessories… Accessories: Other: Headbands, ponytail holders and similar articles." The rate of duty will be 14.6 percent 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/.

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 Peggy Fitzgerald at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division