The tariff classification of a child’s costume from China.

NY M83695 June 9, 2006 CLA-2-62:RR:NC:N3:353 M83695 CATEGORY: Classification TARIFF NO.: 6204.53.3020 Mr. Troy Clarke CBT Int’l., Inc. 110 West Ocean Blvd., Suite 728 Long Beach, CA 90802 RE: The tariff classification of a child’s costume from China. Dear Mr. Clarke: In your letter dated February 20, 2006, on behalf of Imperial Toy Corp., you requested a classification ruling. The submitted sample, Rainbow Ribbon Tutu Costume is composed of woven 100% polyester fabric. The tutu is made up of ribbons with bells attached with a braided elastic waist. The tutu is well made with an elastic waistband, finished edges and embellishments. The applicable subheading for the Rainbow Ribbon Tutu will be 6204.53.3020, 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): Skirts and divided skirts: Of synthetic fibers: Other…Girls’” The rate of duty will be 16% ad valorem. The textile category designation is 642. 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/. 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. 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