The tariff classification of a costume garment from China.

N010701 May 31, 2007 CLA-2-61:RR:NC:3:353 CATEGORY: Classification TARIFF NO.: 6114.30.1020 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 20, 2007, you requested a classification ruling. The sample will be returned. The submitted sample, Item Number 6531277-LJTA Pink, which you call a vest, is a woman’s top constructed of knit 100% polyester fabric. The well-made halter top does not reach the waist, exposing the navel, is elasticized across the back and has a rear self-fabric tie. The top also come in Item Number 6531207-LJTA Black-Grey and is part of a mix and match Item Number 6531327-LJTA Assortment for a cowgirl costume. The applicable subheading for the Item Numbers 6531277-LJTA Pink and 6531207-LJTA Black-Grey Tops will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Tops, Women’s or girls’." The rate of duty will be 28.2% 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 6531277-LJTA Pink and 6531207-LJTA Black-Grey 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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