CLA-2-61 OT:RR:NC:N3:353
Mr. Brian G. Pearce
CVS Pharmacy
One CVS Drive
Mailcode 1049
Woonsocket, RI 02895
RE: The tariff classification of an adult costume from China.
Dear Mr. Pearce:
In your letter dated August 1, 2014 you requested a tariff classification ruling.
You submitted a sample of an adult Black Widow Costume, identified as UPC number 50428-49399, which consists of a dress constructed primarily from 100% polyester knitted fabric. The pullover dress features a multiple paneled bodice, a gathered waist, and a long train with side drapes. The underside of the sleeves feature an arm drape that is sewn into the garment’s side seams, simulating the illusion of bat wings. The neckline is trimmed with lace-like fabric, obscuring the neckline. The garment has a well-made waist with separately sewn-on wide elastic and a sewn-on belt with a spider embellishment.
The sample will be returned to you as requested.
The applicable subheading for UPC number 50428-49399 will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Dresses: Of synthetic fibers: Other, Women’s." 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.
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 Kimberly Praino at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division