The tariff classification of a costume top from China.

N006673 March 1, 2007 CLA-2-61:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Lane Fragomeli Paper Magic Group, Halloween Division 345 7th Ave., 6th Floor New York, NY 1001 RE: The tariff classification of a costume top from China. Dear Mr. Fragomeli: In your letter dated February 26, 2007, you requested a classification ruling. The sample will be returned to you as requested. The submitted sample, Item 6831115, Black and White Stripe Top is made of knit 100% polyester fabric. The pullover-style top has an over lay of netting, short sleeves, and a waist with grommets. The costume top is well made with a finished neckline, styling and embellishments. The applicable subheading for Item 6831115, Black and White Stripe Top will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other, Other: Women’s or girls’." The rate of duty will be 32% ad valorem. The textile category designation is 639. 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/. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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