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

N102055 May 6, 2010 CLA-2-:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6204.53.3020 Mr. Joseph J. Kenny J.F. Moran Co., Inc. 475 Douglas Pike Smithfield, Rhode Island 02917 RE: The tariff classification of a child’s tutu from China. Dear Mr. Kenny: In your letter dated April 19, 2010, on behalf of FAF Inc., you requested a tariff classification ruling. The sample will be returned to you. The submitted sample, without a style number, is a tutu/skirt made of woven man-made fiber sheer fabric. The multi layer tutu/skirt has a tunneled elastic waist. The applicable subheading for tutu/skirt will be 6204.53.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…dresses, skirts, divided skirts…breeches and shorts: Skirts and divided skirts: Of synthetic fibers: 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/. 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