The tariff classification of a child’s costume from China.
Issued June 16, 2011 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6104.53.2020
Headings: 6104
Product description
The sample will be returned to you. The 80’s Petticoat Costume Skirt, style number 29577TGT-10 Target DPCI240-11-7173, is a skirt constructed of knitted 100% polyester fabric. The garment has four layers of knitted net flounces sewn around the garment. The skirt features a tunneled waist, sturdy seams and hanging loops.
CBP rationale
The applicable subheading for the 80’s Petticoat Costume Skirt will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Girls’.
Full text
N169435 June 16, 2011 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6104.53.2020 Mr. Adrian Boslooper Air Tiger Express (USA) Inc. 149-09 183rd Street Springfield Gardens, NY 11413 RE: The tariff classification of a child’s costume from China. Dear Mr. Boslooper: In your letter dated June 2, 2011, on behalf of Franco American Novelty Co., you requested a tariff classification ruling. The sample will be returned to you. The 80’s Petticoat Costume Skirt, style number 29577TGT-10 Target DPCI240-11-7173, is a skirt constructed of knitted 100% polyester fabric. The garment has four layers of knitted net flounces sewn around the garment. The skirt features a tunneled waist, sturdy seams and hanging loops. The applicable subheading for the 80’s Petticoat Costume Skirt will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Girls’." The rate of duty will be 16 percent ad valorem. 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. Information can also be found at the FTC website www.ftc.gov (click on “For Business” and then on “Textile, Wool, Fur”). 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 the 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 Kimberly Praino at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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