The tariff classification of a children’s costume from China.

N028215 June 4, 2008 CLA-2-62:OT:RR:NC:3:353 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Ms. Maureen. Ford Toys “R “ US, Inc. One Geoffrey Way Wayne, NJ 07470 RE: The tariff classification of a children’s costume from China. Dear Ms. Ford: In your letter dated May 7, 2008, you requested a classification ruling. The sample will be returned to you. Your submitted Item No, 786721 Dress up Cape is a well-made child’s cape constructed of polyester knit fabric with a nylon woven lining and marabou trim. The cape fastens at the neck with a hook and loop closure with a heart shape pendant. When the pendant is pressed a song is played and the cape lights up. The cape has styling features, a well-made neckline and seams, well made edges and sewn on embellishments          The applicable subheading for Item No. 786721 will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: of man-made fibers: other, other: women’s or girls’. The duty rate will be 14.9% 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. 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