The tariff classification of a costume garment from China.

N009944 May 21, 2007 CLA-2-61:RR:NC:3:353 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Lane Fragomeli Paper Magic Group, Halloween Division 345 7th Avenue, 6th Floor New York, NY 10001 RE: The tariff classification of a costume garment from China. Dear Mr. Fragomeli: In your letter dated April 16, 2007, you requested a classification ruling. The sample will be returned. The submitted sample, Item Number 6861017-LJUG (M), which you call a mesh long sleeve shirt, is a pullover constructed of knit mesh polyester fabric. The well made garment features stylized long sleeves, a cross-shaped insert on the front panel and a finished neck. Item Number 6861012-LJUG (L) is identical except for size. The garments are part of a mix and match assortment for a punk teen costume. The applicable subheading for the pullovers, Item Numbers 6861017-LJUG (M) and 6861012-LJUG (L), 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. 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/. Item Numbers 6861017-LJUG (M) and 6861012-LJUG (L) fall within textile category 639. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. 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