The tariff classification of costumes from China.

N079995 October 30, 2009 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6204.43.4040 Ms. Vanessa Vizcarra Paper Magic Group, Halloween Division 345 7th Avenue, 6th Floor New York, NY 10119 RE: The tariff classification of costumes from China. Dear Ms. Vizcarra: In your letter dated October 9, 2009, you requested a tariff classification ruling. The samples which you submitted are being returned as requested. The Princess Bella Costume, Style Numbers Toddler 6710151(2T), 6710152(3T-4T), Child 6731011(S), 6731012(M) and 6731013(L), is a dress constructed of woven 100 percent polyester fabric with polyester mesh fabric overlays. The short sleeve dress features a double layer front panel, gathered multi-layer skirt, puff sleeves with thin elastic, finished two layer faux belt, flimsy neck and seams, tight single straight stitched waist, rear hook and loop tab closure with loose overlock stitching, overlock stitched sleeves and skirt bottom, and sewn-on ribbon bows on the sleeves. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The applicable subheading for the Princess Bella Costume will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts…breeches and shorts: Dresses: Of synthetic fibers: Other: Other, Other: Girls’.” The rate of duty 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/. Regarding the Zombie Icons™ Rapstar Zombie, Punk Rawk Zombie and Zombie Rocker, please provide any advertising, marketing, promotional materials and any sales environment information (catalogues, web pages, photos, etc.) covering the submitted items, which demonstrates how they are marketed and used. 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