The tariff classification of a child’s costume assortment from China.

N108617 June 23, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Mr. Jeff Beals Teetot & Company, Inc. 341 South Melrose St., Suite A Placentia, CA 92870 RE: The tariff classification of a child’s costume assortment from China. Dear Mr. Beals: In your letter dated May 17, 2010, received by this office on June 4, 2010, you requested a tariff classification ruling. The Item # 11310 Super Cape assortment consists of four capes constructed of 100 percent knit polyester fabric. The well made capes feature a sturdy neck and hook and loop closure. The assortment consists of a black cape with a hood and a screen printed bat; a purple cape with a faux fur collar and screen printed crown; a red cape with as screen printed skull; and a blue cape with a screen printed medieval cross. You indicate that the colors and screen print designs may vary. The applicable subheading for the Item # 11310 Super Cape assortment 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 rate of duty 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