CLA-2-62:OT:RR:NC:TA:353
Ms. Luz Guzman
Disguise, Inc.
12120 Kear Place
Poway, CA 92064
RE: The tariff classification of an adult costume from China.
Dear Ms. Guzman:
In your undated letter, received by this office on April 23, 2010, you requested a tariff classification ruling. The sample will be returned to you.
Style 5970 Cinderella Adult Prestige Costume consists of a dress, glovettes, headpiece and choker. The dress is made of woven 100 percent polyester fabric. The long dress with lace-like short sleeves has a lace-like knit peplum, a lace-like overlay down the front with metallic thread, and a hook and loop closure at the back.
The costume is well made with styling, finished neck, sturdy waist and seams and finished edges and zipper closure.
The applicable subheading for the Style 5970 Cinderella Adult Prestige Costume Set will be 6204.43.4030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ suits, ensembles, dresses, skirts, divided skirts, trousers,…Dresses: Of synthetic fibers: Other: Other: 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