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

N080241 October 27, 2009 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6114.30.3070 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 9, 2009, you requested a tariff classification ruling. The samples which you submitted are being returned as requested. The submitted costume samples are Styles 110514 and 110514H Adult Ombre Hooded Cape, and 110504 and 110504HY Adult Ombre Vampire Cape. The capes are constructed of knit 100 percent polyester fabric. The Style 110514 and 110514H Adult Ombre Hooded Cape is a hooded cape that reaches the ankles and features fitted shoulders, a finished neck, tight single straight stitched seams, string tie closure, and raw edges at the hood, closure, and bottom edges. The Style 110514 and 110514H Adult Ombre Hooded Cape reaches the ankles and features a finished 6¾-inch padded collar, fitted shoulders, finished neck, tight single straight stitched seams, string tie closure, and raw closure and bottom edges. The overall amount of finishing of the capes is such that the articles are neither flimsy in nature or construction, nor lacking in durability. The applicable subheading for the Styles 110514, 110514H, 110504 and 110504H will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’.” The rate of duty will be 14.9 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