The tariff classification of an infant costume from China.

NY L89903 February 15, 2006 CLA-2-62:RR:NC:N3:353 L89903 CATEGORY: Classification TARIFF NO.: 6209.30.3040 Mr. Lane Fragomeli Paper Magic Group 345 Seventh Ave., 6th Fl. New York, NY 10001 RE: The tariff classification of an infant costume from China. Dear Mr. Fragomeli: In your letter dated January 19, 2006 you requested a classification ruling. The submitted sample, Item 6804176, Infant Scarecrow Costume is a well made garment that consists of a jumpsuit with an attached hood and hat and a full front zipper closure. The shirt portion is made of woven 100% polyester fabric and the denim overall portion is made of woven 55% polyester/ 45% cotton fabric.    The applicable subheading for the Infant Scarecrow Costume, Item 6804176 will be 6209.30.3040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Babies garments and clothing accessories: “Of synthetic fibers: Other, Other: Other.” The duty rate will be 16% ad valorem. The textile category designation is 239. 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/. 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. Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. 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