CLA-2-63:OT:RR:NC:TA:351

Mannie Birk
Singh Universal Networks, Inc.
P.O. Box 66571
A.M.C. O’Hare
Chicago, IL 60666-0571

RE: The tariff classification of an unfinished mask part from China

Dear Mr. Birk:

In your letter received by our office on May 5, 2010, you requested a tariff classification ruling on behalf of your client, Zagone Studios LLC of Chicago, Ill.

The submitted sample is an unfinished part for a mask called Black Hood/Cloth Hood constructed of 100% polyester. The part will be sewn into or onto Halloween masks upon importation.

The applicable subheading for the unfinished mask part of textile fabric will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% 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 Mitchel Bayer at (646) 733-3102.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division