CLA-2-61:OT:RR:NC:TA:353
Ms. Irene Tsiavos
Fun World
80 Voice Road
Carle Place, New York 11514
RE: The tariff classification of an adult costume from China.
Dear Ms. Tsiavos:
In your letter dated December 11, 2009 you requested a tariff classification ruling. The sample will be returned to you.
Style 120284 Adult Dream Catcher Costume consists of a dress made of knit 100 percent polyester fabric. The suede-like, mini style dress resembles an American Indian style, it has thin straps, a built in bra and is trimmed with fringe and beads. There is a zipper, a hook and loop closure and a tie at the back. Style 120282H is identical to Style 120284 but will be imported on a hanger with a color insert.
The costume is well made with styling, finished edges, sturdy waist, and a zipper closure.
The applicable subheading for the Styles 120284 and 120184H Adult Dream Catcher Costume will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women's or girls' suits, ensembles…dresses, skirts, divided skirts, trousers…knitted or crocheted: Dresses: Of synthetic fibers, Other, Women’s.” The rate of duty will be 16 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