The tariff classification of an adult’s costume from China.

N124895 October 22, 2010 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6211.33.0061 Mr. Troy D. Crago-Edwards Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of an adult’s costume from China. Dear Mr. Crago-Edwards: In your letter dated September 14, 2010, received by this office on September 24, 2010, you requested a tariff classification ruling. The sample will be returned to you. The submitted sample is Item Number A079CA01378 Halloween Costume Shorts. You state that the item is constructed of knit polyester fabric; however, examination reveals that the fabric is of woven construction. The Halloween Costume Shorts feature flesh colored EVA buttocks, elasticized tunnel waist, tight single straight stitched seams, five-inch inseam, and hemmed leg openings. The applicable subheading for the Item Number A079CA01378 Halloween Costume Shorts will be 6211.33.0061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Track suits, ski-suits and swimwear; other garments: Other garments, men's or boys': Of man-made fibers, Other.” The rate of duty will be 16 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