The tariff classification of an infants and toddler costume from China.

N090431 February 8, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6104.43.2020, 6111.30.5070 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, NY 11793 RE: The tariff classification of an infants and toddler costume from China. Dear Ms. Benedetto: In your letter received on dated January 11, 2010, you requested a tariff classification ruling. The sample which you submitted is being retained by this office. The submitted sample is a Style No. CS10-0046 Renaissance Princess Costume, Toddler size (2T-4T), which consists of a dress. The Style No. CS10-0046 Renaissance Princess Costume will also be imported in Infant size (12-18 months). The costume consists of a empire waist dress that is constructed of long sleeves and top front panel of woven 100 percent polyester satin fabric, rear front panel of knit 100 percent polyester velveteen fabric, and a long skirt of knit 100 percent polyester velveteen fabric that features a front center insert of woven 100 percent polyester fabric. The knit fabric covers approximately 2/3 and the woven fabric 1/3 of the outer surface area; the essential character of the dress is imparted by the knit fabric. The dress has non-flimsy (well made) features: an embroidered fleur de leis design on the top front panel, a gathered skirt, a stylized two-piece puff sleeve with an open-style sleeve from below the puff to the wrists, and a tight single straight stitched waist. It also has flimsy features: a loose overlock stitched neck, flimsy seams, thin elastic at the arms, a rear hook and loop tab closure with loose overlock stitching, and sleeve and skirt edges with loose overlock stitching. The sturdy waist and numerous styling features create a garment where 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 Style No. CS10-0046 Renaissance Princess Costume, Toddler size (2T-4T), will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Dresses: Of synthetic fibers: Other, Girls’.” The rate of duty will be 16 percent ad valorem. The applicable subheading for the Style No. CS10-0046 Renaissance Princess Costume, Infant size (12-18 months), will be 6111.30.5070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Babies’ garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Other, Other, Other." 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/. 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