The tariff classification of unisex costumes from China.

N082079 November 10, 2009 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6111.30.5070, 6114.30.3054 Ms. Cherry Lin Tom’s Toy Int’l (HK) Ltd. Room 604-6, Concordia Plaza 1 Science Museum Road, TST East Kowloon, Hong Kong RE: The tariff classification of unisex costumes from China. Dear Ms. Lin: In your letter dated October 26, 2009, you requested a tariff classification ruling. The samples will be returned to you. Style PT56187 Monkey Jumpsuit Costume is made of knit 100 percent polyester fleece fabric. You state in your letter that the garment is made of woven fabric however examination revealed that the garment is made of knit fabric. The jumpsuit resembles a monkey and has long sleeves and legs with an attached lined hood and has padding through the middle. The garment has a zipper and snap closure at the side front of the jumpsuit. The Monkey Jumpsuit Costume will be imported in infant sizes 12-18 months, 18-24 months and toddler sizes 2T-3T and 3T-4T. The costume is well made with sturdy seams, finished neck, edges and styling. The applicable subheading for Style PT56187 Infant Monkey Jumpsuit Costume Sizes 12-18 months and 12-24 months, will be 6111.30.5070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Babies’ garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Other, Other: Other." The duty rate will be 16 percent ad valorem. The applicable subheading for the Style PT56187 Toddler Monkey Jumpsuit Costume Sizes 2T-3T and 3T- 4T, will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Coveralls, jumpsuits and similar apparel: Women’s or girls’: Other." 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