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

N202797 February 10, 2012 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6114.30.3070 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 a child’s costume from China. Dear Ms. Lin: In your letter dated January 26, 2012, you requested a tariff classification ruling. The sample will be retained by this office for reference. The submitted sample, identified as style number 2011HM1103, is a leotard with an attached tutu/skirt. The garment is constructed of 100% polyester knit fabric. The costume has a multi-layered skirt with a gathered, well-made waist, sturdy seams, finished edges and a capped neckline. The skirt features fiber optic strands that light up, which are wired to a battery pack contained in an interior pocket. The bodice and waist of the garment are adorned with sewn-on rosettes and the outer skirt has sewn-on lace-like trim at the hemline. The applicable subheading for style number 2011HM1103 will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other: Other: Women’s or girls’." The rate of duty will be 14.9 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