The tariff classification of costume from China.

NY L83387 April 4, 2005 CLA-2-61:RR:NC:3:353 L83387 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Mr. Randy Williams Seasons USA, Inc. 18644 East Powers Lane Aurora, CO 80015 RE: The tariff classification of costume from China. Dear Mr. Williams: In your letter dated February 20, 2005, you requested a classification ruling. As requested, the sample will be returned to you. Your submitted sample, style N0041 Deluxe Gothic Cloak is an adult costume. The well-made costume consists of a knit polyester velveteen fabric cape. The hooded full-length cape has styling features and finished edges. The applicable subheading for style N0041 will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: of man-made fibers: other, other: women’s or girls. The duty rate will be 14.9 percent ad valorem. Style N0041 falls within textile category designation 659. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, 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