The tariff classification of an adult costume from China

N137295 January 6, 2011 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6206.40.3030, 6104.53.2010, 3926.90.9980, 9505.90.6000 Ms. Irene Tsiavos Fun World 80 Voice Rd. Carle Place, New York 11514 RE: The tariff classification of an adult costume from China Dear Ms. Tsiavos: In your letter dated December 8, 2010, you requested a tariff classification ruling. The samples will be returned to you. The Miss Oktoberbreasts costume consists of a blouse and skirt made of 100 percent polyester knit fabric. Accompanying the outfit is a man-made fiber wig with braids, a plastic funnel, and plastic breasts with spouts. The blouse has short puff sleeves, a ruffle at the neck and bottom, and an attached vest. The ankle length skirt has a ¼” elasticized waist. The novelty breast beverage dispenser has elastic at the back and clear plastic shoulder straps. The costume is well-made with sturdy seams, styling, and embellishments. It will be imported as items 130654 (adult Size) and 130655 (plus Size). The Miss Oktoberbreasts costume consists of two or more garments. Note 14 of Section XI, of the HTSUSA, 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 pullover blouse will be 6206.40.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ blouses, shirts and other shirt-blouses: Of man-made fibers: Other: Other, Other: Women’s." The rate of duty will be 26.9 percent ad valorem. The applicable subheading for the skirt will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Women’s." The rate of duty will be 16 percent ad valorem. The applicable subheading for the novelty breast beverage dispenser will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the wig 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. 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 the 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 the National Import Specialist at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division