CLA-2-61:OT:RR:NC:TA:353
Ms. Irene Tsiavos
Fun World
80 Voice Road
Carle Place, New York 11514
RE: The tariff classification of a unisex costume from China, Taiwan, India and Vietnam.
Dear Ms. Tsiavos:
In your letter dated April 21, 2010, you requested a tariff classification ruling. The sample will be returned to you.
The imported styles are as follows:
Style 5832, Child Size, Banana Child Costume
Style 5495, Adult Size, Banana Adult Costume Plain
Style 5495WP Adult Size, Banana Adult Costume with Printing
Style 5489 Plus Size, Banana Plus Size Costume Plain
Style 5489WP Plus Size, Banana Plus Size Costume with Printing
The above costume resembles a banana and is made of knit 100 polyester fabric bonded to a foam material.
The garment fits over the head and has an opening for the face and arms. The costume is well made with styling, sturdy neck and seams and finished edges.
The applicable subheading for the Banana Costume, Styles 5832, Child Size, 5495, Adult Size Costume Plain, 5495WP Adult Size with Printing, 5489 Plus Size Plain and 5489WP Plus Size with Printing will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Garments made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other, Other: Women’s or girls’.” The rate of duty will be 7.1 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