The tariff classification of an adult costume from China.

N095007 March 15, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, New York 11793 RE: The tariff classification of an adult costume from China. Dear Ms. Benedetto: In your letter dated February 12, 2010, you requested a tariff classification ruling. The sample will be returned to you. Style OEM10-0686 Devil Robe Costume consists of a long robe/dress made of 100 percent polyester velveteen fabric. The garment has long sleeves with a wide opening at the cuff, an attached hood with a ribbon tie the back. The costume is well made with styling and sturdy neck and seams. The applicable subheading for the Style OEM10-0686 Devil Robe Costume will be 6104.43.2010, 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, Women’s’." 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/. 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