The tariff classification of costumes from China.

NY L82554 March 11, 2005 CLA-2-61:RR:NC:3:353 L82554 CATEGORY: Classification TARIFF NO.: 6104.43.2010; 6104.43.2020 Mr. Frank Gomez World Exchange, Inc. 8840 Bellanca Avenue Los Angeles, CA 90045 RE: The tariff classification of costumes from China. Dear Mr. Gomez: In your letter dated February 4, 2005, on behalf of California Costume Collection, you requested a classification ruling. Your submitted sample, style 00246 is an adult’s Little Mermaid costume. The costume features a dress made from 100% polyester knit fiber fabric. The well-made dress has styling features, finished neckline and edges and well-made waist. The identical costume same style number is also imported in child’s sizes. You state any accessories to the costumes will be imported separately. The applicable subheading for the dress (adult) will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), 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), knitted or crocheted: dresses: of synthetic fibers: other, woman’s. The duty rate will be 16 percent ad valorem. The applicable subheading for the dress (child) will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), 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), knitted or crocheted: skirts and divided skirts: of synthetic fibers: other, girls’. The duty rate will be 16 percent ad valorem. The dresses fall within textile category designation 636. 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