eived in this office May 13, 2008, on behalf of Smiffys and BUYSEASONS, you requested a classification ruling. The samples which you submitted are being returned as requested.

N028105 June 9, 2008 CLA-2-61:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6114.30.1020, 6204.53.3010, 7117.19.9000, 6115.96.9020 Ms. Helen Cooper Original Concepts Inc. 701 E. 3rd St., Suite 130 Los Angeles, CA 90013 Dear Ms. Cooper: In your letter dated February 25, 2008, received in this office May 13, 2008, on behalf of Smiffys and BUYSEASONS, you requested a classification ruling. The samples which you submitted are being returned as requested. The submitted sample Style 35000 Can Can Sweetie Costume consists of a top, skirt, shoe clips and thigh highs. The top is made of knit 100% polyester velvet fabric. The corset-style top has detachable garters and ribbon laces with metal grommets at the back. The skirt is made of woven satin 100% polyester fabric with four tiers of 100% polyester netting on the underside and a tunneled elastic waist with a ribbon drawstring. The shoe clip resembles a flower and is made of spangles and beads and the thigh high stockings are made of knit 100% nylon fabric. The Can Can Sweetie 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 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% ad valorem. The textile category designation is 639.  The applicable subheading for the skirt will be 6204.53.3010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Skirts and divided skirts: Of synthetic fibers: Other…Women’s." The rate of duty will be 16% ad valorem. The textile category is 642. The applicable subheading for the shoe clips will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other." The rate of duty will be 11% ad valorem. The applicable subheading for the thigh high stockings, will be 6115.96.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other "Panty hose, tights, stockings, socks and other hosiery, other: of synthetic fibers: other: other, other." The duty rate will be 14.6% ad valorem. The textile category designation is 632. 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