CLA-2-61:OT:RR:NC:TA:353
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 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 Rotting Tux Costume is made of woven 65 percent cotton/35 percent man-made fiber fabric. The garment resembles a tuxedo-style jacket/shirt with tails, has long sleeves, double layer collar and lapels, and no means of closure.
The costume is well made with a finished neck, sturdy seams and two layer collar and lapels.
The applicable subheading for the tuxedo-style jacket/shirt will be 6211.42.0081, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Track suits, ski-suits and swimwear; other garments: Other garments, Women’s or girls’: Of cotton, Other." The duty rate will be 8.1 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