The tariff classification of adult costumes from Taiwan

NY C83322 January 28, 1998 CLA-2-95:RR:NC:SP:225 C83322 CATEGORY: Classification TARIFF NO.: 9505.90.6000; 6114.30.3060 Ms. Jerri Biglow Marlowe & Co., Inc. P.O. Box 90459 Los Angeles, CA 90009 RE: The tariff classification of adult costumes from Taiwan Dear Ms. Biglow: In your letter dated January 9, 1998 you requested a tariff classification ruling on behalf of your client Vast Resources Inc. The articles submitted are textile costumes for adults. Item no. Z23006 is a "Groom" style one piece costume composed primarily of nylon material. The black and white garment is fashioned like a jock strap with fabric tails in the back and a bow tie affixed to a simulated dickey in the front. The "French Maid" costume, item no. Z23010, is a one piece black and white lace garment. The article has a heart shaped, halter style, top attached to an apron that ties around the waist. Item no. Z23040 consists of a lace G-string bottom which serves as an accessory to the "French Maid" costume. The lace piece features a black bow in the back, an elasticized waist and has no crotch. The "Lace Choker", item no. Z23041, is an accessory to the "French Maid" costume. The choker is composed of white lace with a small black bow in the center. It has a black ribbon tie in the back. The applicable subheading for the "French Maid" costume - item no. Z23010, "G-String" - item no. Z23040, and "Lace Choker" - item no. Z23041, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other. The rate of duty will be free. At this time articles classified in HTS 9505.90.6000 are not subject to quota restraints or visa requirements. The applicable subheading for the "Groom" costume, item no. Z23006, will be 6114.30.3060, HTSUSA, which provides for [o]ther garments, knitted or crocheted: [o]f man-made fibers: [o]ther: [o]ther: [m]en's or boys'." The rate of duty is 15.6 percent ad valorem. The textile category designation is 659. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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 Alice J. Wong at 212-466-5538. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division