The tariff classification of costume skirts from China.

N202796 February 10, 2012 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6104.53.2010; 6104.53.2020 Ms. Cherry Lin Tom’s Toy International (HK) Ltd Room 604, Concordia Plaza 1 Science Museum Rd, TST East Kowloon, Hong Kong RE: The tariff classification of costume skirts from China. Dear Ms. Lin: In your letter dated January 26, 2012, you requested a tariff classification ruling for two items. The submitted samples, although both identified with the same style number 2011HM1102, are two different items. The first sample, a women’s costume skirt, which you refer to as a tutu, is constructed of polyester knit fabric. The skirt has four layers of gathered flounces sewn around the garment. The skirt features a tunneled waist, wide elastic, sturdy seams and hanging loops. The second sample, a girl’s costume skirt, which you refer to as a tutu, is constructed of polyester knit fabric. The gathered, multi-layered skirt has sturdy seams and a sewn-on belt. The samples will be retained by this office for reference. The applicable subheading for the women’s costume skirt will be 6104.53.2010, Harmonized Tariff Schedule or the United States (HTS), which provides for "Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Women’s." The rate of duty will be 16 percent ad valorem. The applicable subheading for the girl’s 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, Thomas J. Russo Director National Commodity Specialist Division