The tariff classification of unisex children’s costumes from China.

N046905 December 30, 2008 CLA-2-62:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6211.43.0091 Ms. Diane Romero Lakeshore Learning Materials 2695 E. Dominguez Street Carson, California 90895 RE: The tariff classification of unisex children’s costumes from China. Dear Ms. Romero: In your letter dated December 3, 2008, you requested a classification ruling. The samples which you submitted are being returned as requested. Item 685CT Doctor’s Costume and Item 687CT Construction Worker’s Costume are children’s costumes made of woven 65% polyester/35% cotton fabric. Item 685CT Doctor’s Costume is a tabard-style garment that resembles a scrub top. The item has cap sleeves, a V neckline, open sides with a single hook and loop strip closure at each side, hemmed edges and a sewn-on textile patch with the word “Doctor”. Item 687CT Construction Worker’s Costume is a sleeveless tabard-style garment. The item has cap sleeves, U shaped neckline, two pockets below the waist, open sides with a single hook and loop strip closure at each side and hemmed or capped edges. The costumes are well made with styling, finished neck, hemmed/capped edges and sturdy seams. The applicable subheading for Doctor’s Costume, Item 685CT and the Construction Worker’s Costume, Item 687CT will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Track suits and swimwear; other garments: Other garments women’s or girls’: Of man-made fibers, Other." The duty rate will be 16 percent 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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. 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