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The tariff classification of costumes from Sri Lanka.
Issued April 13, 2006 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardM8 M81745 (April 13, 2006)
Tariff classification
HTS codes: 6104, 3053, 6104.53.2020, 2020, 2006
Product description
You have submitted two samples. Item #40113 is a child’s size Ballerina Skirt Costume. The well-made costume consists of a skirt constructed of knit nylon fabric. The skirt has a well-made waist. Item #40215 is a child’s size Scarf Skirt Costume. The well-made costume consists of a skirt constructed of knit nylon fabric. The skirt has styling features and a well-made waist.
CBP rationale
The applicable subheading for Items 40113 and 40215 will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, .
Full text
NY M81745 April 13, 2006 CLA-2-61:RR:NC:3:353 M81745 CATEGORY: Classification TARIFF NO.: 6104.5.2020 Mr. Russ Clarkson Creative Education of Canada, Inc. 704 Mara Street, #135, Point Edward Province of Ontario, Canada N7V 1X4 RE: The tariff classification of costumes from Sri Lanka. Dear Mr. Clarkson: In your letter dated March 13, 2006, you requested a classification ruling. You have submitted two samples. Item #40113 is a child’s size Ballerina Skirt Costume. The well-made costume consists of a skirt constructed of knit nylon fabric. The skirt has a well-made waist. Item #40215 is a child’s size Scarf Skirt Costume. The well-made costume consists of a skirt constructed of knit nylon fabric. The skirt has styling features and a well-made waist. The applicable subheading for Items 40113 and 40215 will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, . . . knitted or crocheted: skirts and divided skirts: of synthetic fibers: other, girls’. The duty rate 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/. 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. 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
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