The tariff classification of an adult costume from China/Vietnam/Taiwan.

N047443 December 31, 2008 CLA-2-61:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Ms. Helen Cooper Original Concepts 701 E. 3rd street, Suite 130 Los Angeles, California 90013 RE: The tariff classification of an adult costume from China/Vietnam/Taiwan. Dear Ms. Cooper: In your letter dated December 15, 2008, on behalf of Smiffys, you requested a classification ruling. The sample which you submitted is being returned as requested. Style 36139 Wild West Costume consists of a dress and belt, which is a composite good. The dress is made of knit 100 percent polyester fabric. The short dress has puffed sleeves, lace-like trim at the neckline and hem and fringe and grommet trim below the bust. Style 36143 Wild West Costume – 1X Plus Size is identical to Style 36139 except for size. The costume is well-made with styling, sturdy seams, hemmed/finished edges and sewn-on embellishments. The applicable subheading for the Styles 36139 and 36143 Wild West Costume will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women's or girls' suits, ensembles…dresses, skirts, divided skirts, trousers…knitted or crocheted: Dresses: Of synthetic fibers, 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