The tariff classification of costumes from China, Taiwan, India and Vietnam.

N042823 November 18, 2008 CLA-2-61:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Ms. Irene Tsiavos Fun World 80 Voice Road Carle Place, New York 11514 RE: The tariff classification of costumes from China, Taiwan, India and Vietnam. Dear Ms. Tsiavos: In your letter dated October 23, 2008, you requested a classification ruling. The sample which you submitted is being returned as requested. Style 130274 and 130274H, Lounge Lizard Jacket Costume, Adult is made of velour knit 100% polyester fabric. The smoking-style jacket has satin lapels, long sleeves, and a full front opening with a two button closure that closes left over right. The jacket is well made with finished edges, neck and styling. The following Styles are identical to Style 130274 only in different sizes: Styles 130271 and 130271H Toddler Size Styles 130272 and 130272H Child Size Styles 130273and 130273H Teen Size Styles 130275 and 130275H Plus Size Styles 130276 and 130276H Junior Size All styles with “H” following style number will be imported on a hanger. The applicable subheading for the Styles 130274 and 13074H Adult, Styles 130271 and130271H Toddler Size, Styles 130272 and 130272H Child Size, Styles 130273 and 130273H Teen Size, Styles 130275 and 130275H Plus Size, Styles 130276 and 130276H Junior Size will be 6110.30.3053, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Sweaters…knitted or crocheted: Of man-made fibers: Other: Other: Other, Other: Men’s or boys’." The rate of duty will be 32% ad valorem. The textile category designation is 638. 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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