CLA-2-61:RR:NC:TA3:353 L84089
Ms. Leah C. Navidad
Disguise Inc.
11906 Tech Center Ct.
Poway CA 92064
RE: The tariff classification of a child’s costume from China.
Dear Ms. Navidad:
In your letter dated April 8, 2005 you requested a classification ruling. The sample will be returned to you as requested.
The submitted sample, style 5903, Disney Princess Cheerleader Costume is a dress composed of velour knit 100% Polyester top and knit 70% Nylon/30% Polyester skirt. The long sleeve dress has a jewel neckline, a hook and loop closure at the back and a self-fabric belt. The garment is well made with a finished waist, neckline and embellishments. You state that the dress is composed of knit and woven fabric, however examination revealed that the dress is composed only of knit fabric.
The applicable subheading for the Disney Princess Cheerleader Costume, style 5903 will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women’s or girls’…dresses… knitted or crocheted: Dresses: Of synthetic fibers: Other, Girls’." The duty rate will be 16% ad valorem. The textile category designation is 659.
Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.
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