CLA-2-62 OT:RR:NC:N3:353
Mr. Joshua Koerner
Halo Heaven Inc.
5448 US Hwy 93 S
Conner, MT 59827
RE: The tariff classification of a child’s costume skirt from China.
Dear Mr. Koerner:
In your letter dated September 22, 2011, but received on October 13, 2011, you requested a tariff classification ruling. The sample will be returned to you.
The submitted sample, which you refer to as a pettiskirt, is a child’s costume skirt identified as product number PETxx*. The gathered, multi-layered skirt is constructed of 100% polyester fabric. It features a tunneled, elasticized waist, ruffled trim, sturdy seams and a center bow.
You have suggested classification of this item as a toy dress-up set/outfit for role play activity under Heading 9503. However, for tariff purposes, a toy dress-up set is limited to a combination of articles, most of which are toys, which are illustrative of the recreation or work of a person or profession. The article in question consists of a textile garment only and is therefore not classifiable under Heading 9503 as a toy dress-up set/outfit.
The applicable subheading for product number PETxx* will be 6204.53.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…dresses, skirts, divided skirts…breeches and shorts: Skirts and divided skirts: Of synthetic fibers: Other: Other, Girls’." The rate of duty will be 16 percent ad valorem.
Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov (click on “For Business” and then on “Textile, Wool, Fur”).
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 the 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 Kimberly Praino at (646) 733-3053.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division