CLA-2-61:OT:RR:NC:N3:353
Ms. Helen Cooper
Original Concepts
701 E. 3rd Street, Suite 130
Los Angeles, California 90013
RE: The tariff classification of an adult costume petticoat from China/Vietnam/Taiwan.
Dear Ms. Cooper:
In your letter dated December 10, 2008, on behalf of Smiffys, you requested a classification ruling. The sample which you submitted is being returned as requested.
Style 32759 Ruffled Tutu is made of knit 100 percent polyester fabric. You state that the item is a tutu; however, examination reveals that the item is a petticoat worn under a costume dress. The multi-layer lace-like item has a tunnel elastic waistband and a dropped waist.
Style 32762 Ruffled tutu – 1X Plus Size is identical to Style 3259 except for size.
The item is well-made with a finished waist, sturdy seams, multiple layers and a lace-like finish.
The applicable subheading for the Styles 32759 and 32762 petticoat will be 6108.11.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Slips and petticoats: Of man-made fibers, Women’s." The duty rate will be 14.9 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