The tariff classification of a costume accessory from China.

N027559 May 30, 2008 CLA-2-62:OT:RR:NC:3:353 CATEGORY: Classification TARIFF NO.: 6217.10.9530 Ms. Helena Cooper Original Concepts Inc. 701 E. 3rd St., Suite 130 Los Angeles, CA 90013 RE: The tariff classification of a costume accessory from China. Dear Ms. Cooper: In your letter dated April 30, 2008, on behalf of Smiffy’s, you requested a classification ruling. As requested, the sample will be returned. The submitted sample, Style 30583, is called a Spider Web Cape and is constructed of woven flocked polyester fabric. The item is a capelet that resembles bat wings; it only covers the shoulders of the wearer and does not cover the elbows. The capelet features an embroidered metallic silver web design throughout, sturdy seams and a metal link chain clasp. Although the neck and edges are raw, they will not fray due to the flocked construction of the fabric. Overall, the capelet is of non-flimsy (well made) construction. The applicable subheading for Style 30583 will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories…Accessories: Other: Other, Of man-made fibers." The duty rate will be 14.6% ad valorem. The textile category designation is 659. 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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