The tariff classification of an adult costume from China.

N027565 May 21, 2008 CLA-2-62:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6211.32.0081, 6203.42.4016, 6211.42.0081 Ms. Helen Cooper Original Concepts Inc.701 E. 3rd St., Suite 130 Los Angeles, CA 90013 RE: The tariff classification of an adult costume from China. Dear Ms. Cooper: In your letter dated April 29, 2008, on behalf of Smiffys, you requested a classification ruling. The samples which you submitted are being returned as requested. The submitted sample Style 30366 Sweeney Todd Costume consists of a top, pants and apron. The top, pants and apron are made of woven 100% cotton fabric. The top resembles a waistcoat with a long sleeve shirt attached and a full front left over right snap closure. The pants are ¾ length with elastic and a zipper and left over right snap closure at the front. The reversible waist apron has self ties at the back and red dye on one side of the apron that resembles blood. The Sweeney Todd Costume, Style 30366 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.  Chapter 62, Note 8. Garments of this chapter designed for left over right closure at the front shall be regarded as men’s or boys’ garments, and those designed for right over left closure at the front as women’s or girls’ garments.  The applicable subheading for the top will be 6211.32.0081, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Track suits…other garments: Other garments, men’s or boys: Of cotton, Other." The duty rate will be 8.1% ad valorem. The textile category designation is 359. The applicable subheading for the pants will be 6203.42.4016, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Men’s or boys’…Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: Other: Trousers and breeches: Men’s: Other.” The duty rate is 16.6% ad valorem. The textile category designation is 347. The applicable subheading for the apron will be 6211.42.0081, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear; other garments, women's or girls': Of cotton: Other. The duty rate will be 8.5% ad valorem. The textile category designation is 359. 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