CLA-2-62 OT:RR:NC:N3:353
Mr. Michael Skidmore
Dynasty CHB, Inc.
365 Chelesa Street
East Boston, MA 02128
RE: The tariff classification of an adult costume from India.
Dear Mr. Skidmore:
In your letter dated June 17, 2011, you requested a tariff classification ruling. The sample will be returned to you.
The submitted sample style P87527, Tavern Wench Costume consists of a long dress and long skirt made of woven 100 percent cotton fabric. The long dress has no waist, long sleeves and an adjustable draw cord at the neck. The skirt is trimmed with leather, open at the front and has a wide waistband with laces.
The costume is very well made with sturdy seams, neck and styling.
The Tavern Wench Costume consists of two or more garments. Note 14 of Section XI, of the HTSUSA, requires that textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. If a set cannot exist by application of Note 14, the articles that may be packaged with the garments must also be classified separately.
The applicable subheading for the dress will be 6204.42.3050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Dresses: Of cotton: Other: Other, Other: Other: Women’s." The rate of duty will be 8.4 percent ad valorem.
The applicable subheading for the skirt will be 6204.52.2070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ suits-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts: Skirts and divided skirts: Of cotton: Other, Other: Women’s." The duty rate will be 8.2 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 World Wide Web at World Wide Web at http://www.usitc.gov/tata/hts/.
to change. The text of the most recent HTSUS and the accompanying duty rates are provided on
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