The tariff classification of a costume from China.

N112099 July 16, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Ms. Regina White Mighty Hurricane Holdings Inc. 1359 Broadway 21st Floor New York, New York 10018 RE: The tariff classification of a costume from China. Dear Ms. White: In your letter dated June 18, 2010, you requested a tariff classification ruling. The sample will be returned to you. The submitted sample, Style H11 is Ladies “Celebrity” Costume Dress. You state that the dress is made of woven polyester fabric, however examination reveals the dress is made of knit polyester fabric. The dress has an asymmetrical neckline and hem. The garment has one long sleeve and a wide strap on the other shoulder and at the front of the dress the word “Celebrity”. The dress is decorated with stars and has two self ties at the waist. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The applicable subheading for Style H11will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Woman’s or girls’ suits, ensembles, suit-type jackets, blazers, Dresses, . . . knitted or crocheted: dresses: Of synthetic fibers: Other, Women’s." The duty rate 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