The tariff classification of an adult unisex costume from China, Taiwan, India and Vietnam.

N102677 May 14, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6113.00.9086 Ms. Irene Tsiavos Fun World 80 Voice Road Carle Place, New York 11514 RE: The tariff classification of an adult unisex costume from China, Taiwan, India and Vietnam. Dear Ms. Tsiavos: In your letter dated April 21, 2010, you requested a tariff classification ruling. The sample will be returned to you. Style 5497 Cockroach Costume consists of body garment made of knit 100 percent polyester fabric bonded to a foam rubber material. The garment has an attached hood with antennae, long sleeves with attached mitts, and a zipper from neck to the middle of the breast bone. There are strips of padded fabric protruding from the garment representing roach legs, and a sheer piece of fabric at the back representing wings. The costume is well made with styling, finished neck and edges and sturdy seams. The applicable subheading for the Style 5497 Cockroach Costume 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 Reidlinger at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division