The tariff classification of adult unisex costumes from China.

N055999 April 20, 2009 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6206.40.3030, 6204.63.3510, 6211.43.0091 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, New York 11793 RE: The tariff classification of adult unisex costumes from China. Dear Ms. Benedetto: In your letter dated March 23, 2009, you requested a tariff classification ruling. The samples will be returned to you. Style OEM10-0003 Deluxe Indian Man Costume consists of a shirt/blouse and pants made of woven 100 percent polyester fabric that resembles buckskin. The shirt/blouse has long sleeves trimmed with fringe and a ribbon trim at the front and sleeves. The long pants without a fly have a tunneled elastic waistband with attached loincloth and, fringe trim at the bottom. Style OEM10-0036 Indian Man Cape is made of woven100 percent polyester fabric that resembles buckskin. The full length cape has a full front opening with a hook and eye closure at the neck and trimmed with faux fox tails. The above costumes are well made with finished neckline, waist, styling, sturdy seams, finished edges and embellishments. The Deluxe Indian Man Costume Style OEM10-0003 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 Style OEM10-00003 Deluxe Indian Man Costume shirt/blouse, will be 6206.40.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other, Other: Women’s." The duty rate will be 26.9 percent ad valorem. The applicable subheading for Style OEM10-00003 Deluxe Indian Man Costume pants will be 6204.63.3510, Harmonized Tariff schedule of the United States (HTS), which provides for "Women’s or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, ...: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other, Trousers and breeches: Women’s." The duty rate will be 28.6 percent ad valorem. The applicable subheading Style OEM10-0036 Indian Man Cape 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. 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 Kenneth Reidlinger at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division