The tariff classification of an adult costume from China.

N104317 June 2, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6104.63.2011 Mr. Mannie Burk Singh Universal Networks, Inc. P.O. Box 66571 A.M.C. O’Hare Chicago, Illinois 60666-0571 RE: The tariff classification of an adult costume from China. Dear Mr. Burk: In your letter dated April 21, 2010, on behalf of Zagone Studios LLC, you requested a tariff classification ruling. The sample will be returned to you. The Brown Beast Legs are costume pants made of knit 75 percent polyester and 25 percent acrylic fabric and have no fly. The outer portion of the pants is made of pile and resembles long hair such as that of a primate or wolf. The garment is well made with an elasticized tunneled waist, sturdy seams, padded hips and hemmed edges. The applicable subheading for the Brown Beast Legs Costume Pants will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts. Divided skirts, trousers, bib and brace overalls, breeches and shorts: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Women’s: Other." The duty rate will be 28.2 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