N003578 N0 Ruling Active

The tariff classification of a child’s costume from Hong Kong.

Issued December 11, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6204.43.4040

Headings: 6204

Product description

The sample will be returned to you as requested. The submitted sample style TG3194, Halloween Dress with Giraffe Print is made of knit fleece 100% polyester fabric. The dress has long sleeves with trim on the wrists and hem and a button closure at the back. The dress is well made with a finished neckline, well made back closure, finished edges and styling features.

CBP rationale

The applicable subheading for style TG3194, Halloween Dress with Giraffe Print will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, … Dresses: Of synthetic fibers: Other: Other, Other: Girls’.

Full text

N003578 December 11, 2006 CLA-2-61:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6204.43.4040 Ms. Cherry Lin Tom’s Toy Int’l (HK) Ltd. Room 605, Concordia Plaza TsimShaTsui East Kowloon Hong Kong 852 RE: The tariff classification of a child’s costume from Hong Kong. Dear Ms. Lin: In your letter dated October 31, 2006, received in this office on November 21, 2006, on behalf of Tom’s Toy Co., you requested a classification ruling. The sample will be returned to you as requested. The submitted sample style TG3194, Halloween Dress with Giraffe Print is made of knit fleece 100% polyester fabric. The dress has long sleeves with trim on the wrists and hem and a button closure at the back. The dress is well made with a finished neckline, well made back closure, finished edges and styling features.  The applicable subheading for style TG3194, Halloween Dress with Giraffe Print will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, … Dresses: Of synthetic fibers: Other: Other, 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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