The tariff classification of a unisex costume from China.

N091275 February 16, 2010 CLA-2-61: OT: RR: NC: TA: 353 CATEGORY: Classification TARIFF NO.: 6113.00.9086 Ms. Irene Staves Fun World 80 Voice Road Carle Place, New York 11514 RE: The tariff classification of a unisex costume from China. Dear Ms. Tsiavos: In your letter dated January 18, 2010, you requested a tariff classification ruling. The sample will be returned to you. The Count Blood Costume will be imported as the following item numbers: 130371 & 130371H - Toddler Count Blood Costume 130372 & 130373H - Child Count Blood Costume 130373 & 130373H - Teen Count Blood Costume 130374 & 130375H - Adult Count Blood Costume 130375 & 130375H - Plus Count Blood Costume The Count Blood Costume consists of a jacket/coat-like garment made of knit polyester flocked velour fabric. The knee length garment has no closure at the front large cuffs, collar and button decoration on each side. The garment does not provide protection from the elements. The costume is well made with styling, finished neck, study seams, finished edges and sewn-on embellishments. The applicable subheading for Items 130371 & 130371H - Toddler Count Blood, 130372 & 130372H - Child Count Blood, 130373 & 130373H - Teen Count Blood, 130374 & 130374H - Adult Count Blood, 130375 & 130375H - Plus Count Blood costumes will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Garments made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other, Other: Other: Women’s or girls’." The rate of duty will be 7.1 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 Reid linger at (646) 733-3053. Sincerely, Robert B. Swarovski Director National Commodity Specialist Division