The tariff classification of an adult novelty item from China.

N070436 August 28, 2009 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Mr. Michael S. Mc Cullough Vandegrift Forwarding Company, Inc. 9317 Cheshire Road Sunbury, Ohio 43074 RE: The tariff classification of an adult novelty item from China. Dear Mr. Mc Cullough: In your letter dated July 28, 2009, on behalf of International Intimates Inc., you requested a tariff classification ruling. The sample will be returned to you. Style 361648 is an adult novelty item that resembles an apron constructed of knit 90 percent polyester/ 10 percent spandex fabric. The item has a bra top, thin trimmed elastic straps and an elasticized hook closure at the back. The garment has ribbon ties at the waist, two small pockets and trimming around the edges. The item does not provide protection and provides little coverage to the wearer. The applicable subheading for Style 361648 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 percent 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