The tariff classification of an adult costume from China.

N061588 June 18, 2009 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6103.33.2000, 6105.20.2010, 6116.93.9400, 6115.96.9020 Ms. Helen Cooper Original Concepts 701 E. 3rd Street, Suite 130 Los Angeles, California 90013 RE: The tariff classification of an adult costume from China. Dear Ms. Cooper: In your letter dated May 11, 2009, on behalf of Smiffys, you requested a tariff classification ruling. The samples will be returned to you. Style 32765 Billie Jean Motown Costume consists of a jacket, shirt, glove and socks are made of knit 100 percent polyester fabric covered with spangles. The jacket has three sewn panels, a lining, shoulder pads, long sleeves and a full front opening without a closure. The shirt has a winged collar and a full front opening with hook and loop closures that close left over right. The glove has fourchettes and elastic at the wrist. The costume is well made with styling, finished neck, sturdy seams and finished edges. The Billie Jean Motown Costume, Style 32765 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 jacket will be 6103.33.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Men’s or boys’ suits, ensembles, suit-type jackets, blazers, . . . knitted or crocheted: suit-type jackets and blazers: Of synthetic fibers: Other.” The duty rate will be 28.2 percent ad valorem. The applicable subheading for the shirt will be 6105.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Men’s or boys’ shirts, knitted or crocheted: Of man-made fibers: Other, Men’s.” The duty rate will be 32 percent ad valorem. The applicable subheading for the glove will be 6116.93.9400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Gloves, mittens and mitts, knitted or crocheted: Other: Of synthetic fibers: Other: Other: With fourchettes.” The duty rate will be 18.6 percent valorem. The applicable subheading for the socks 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 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