The tariff classification of a costume from China and Taiwan.

N008428 April 2, 2007 CLA-2-62:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6210.50.5055 Ms. Irene Tsiavos Fun World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of a costume from China and Taiwan. Dear Ms. Tsiavos: In your letter dated March 14, 2007, you requested a classification ruling. The sample will be returned to you as requested. The submitted sample, Style 119304, Fifty Cent Men’s Costume is made of 100% woven polyester fabric coated with a plastic material. The garment is lined with foam. The costume is designed as a coin and worn on the body with shoulder straps and ties on each side. The item is finished with piping around the edges. The costume is well made with finished edges and styling. The applicable subheading for Style 119304 will be 6210.50.5055, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other women’s or girls’ garments made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, Of man-made fibers.” The duty rate will be 7.1% ad valorem. The textile category designation is 659. 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries.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. 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