The tariff classification of an adult costume from China. Correction to Ruling Number N027553.

N056678 April 21, 2009 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6210.30.5000, 6205.30.2070 Ms. Helen Cooper Original Concepts Inc.701 E. 3rd St., Suite 130 Los Angeles, CA 90013 RE: The tariff classification of an adult costume from China. Correction to Ruling Number N027553. Dear Ms. Cooper: This replaces Ruling Number N027553, dated May 23, 2008, which contained a clerical error. The merchandise described as a Style 30371 Jack the Ripper Costume should have been described as a Style 30358 Jack the Ripper Costume. A complete corrected ruling follows. Style 30358 Jack the Ripper Costume consists of a cape and shirt. The cape is made of woven 100% polyester with a coating on the outer surface. The full length cape protects from the elements and has a large collar and a full front opening with a metal link chain closure. The shirt resembles a button front shirt worn under a vest and has long sleeves, a band collar, vest-like front, faux pockets and a full front opening with a button closure that closes left over right. The “vest” and rear panel are constructed of woven 100% polyester fabric, the “shirt” and sleeves are constructed of 65% polyester, 35% cotton fabric. The applicable subheading for the Style 30358 cape will be 6210.30.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other garments, of the type described in subheadings 6202.11 to 6202.19: Of man-made fibers: Other." The duty rate will be 7.1% ad valorem. The applicable subheading for the Style 30358 shirt will be 6205.30.2070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Men’s or boys’ shirts: Of man-made fibers: Other: Other, Other: Other: Men’s.” The rate of duty will be 29.1 cents per kg. + 25.9% 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/. 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