The tariff classification of an infant costume from China.

NY L85030 June 6, 2005 CLA-2-61:RR:NC:TA:353 L85030 CATEGORY: Classification TARIFF NO.: 6111.30.5020 Ms. Leah C. Navidad Disguise Inc. 11906 Tech center Ct Poway, CA 92064 RE: The tariff classification of an infant costume from China. Dear Ms. Navidad: In your letter dated May 11, 2005 you requested a classification ruling. The sample will be returned to you as requested. The submitted sample, style 5694, Future American Idol Infant Costume consists of a blouse and pants. The costume is composed of knit 100% polyester fabric. The pullover style blouse is hip length with a ruffle at the bottom, short sleeves and a V neckline. The pants have a finished tunneled elastic waistband with a ruffle at the bottom. The blouse has flimsy seams at the arms and bottom hem with multiple styling feathers and finished neck and embellishments. The pants have flimsy seams and styling at the ankles and embellishments. The costume considered is well made. You state the costume is for toddlers, however, the costume will be imported in sizes 0-6 months, 12-18 months which are infants sizes.  The applicable subheading for style 5694 will be 6111.30.5020, Harmonized tariff Schedule of the United states (HTS), which provides for babies’ garments…knitted…of synthetic fibers, other, sets. The duty rate will be 16% ad valorem. The textile category designation is 239. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, 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