The tariff classification of novelty apparel from China.

N248794 January 14, 2014 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6104.53.2010; 6114.30.3054 Ms. Jaclyn Groff LF Products Pte Ltd. DBA Palamon International 702 SE 5th Street Suite 20 Bentonville, AR 72712 RE: The tariff classification of novelty apparel from China. Dear Ms. Groff: In your letter dated December 12, 2013, you requested a tariff classification ruling. The submitted sample, identified as a petticoat, item number 7632, is an adult pull-on novelty skirt. The garment is constructed of 93% polyester and 7% spandex knitted fabric, with an overskirt constructed of 100% polyester knitted mesh. The yoked skirt features multiple, gathered layers, a tunneled elastic waist with wide elastic, and doubled over ruffled trim sewn-on each layer. The skirt also has a well-made waist, sturdy interior seams, and finished edges. The submitted sample, identified as a skinsuit, item number 6118, is a form fitting novelty bodysuit constructed of 93% polyester and 7% spandex knitted fabric. The bodysuit covers the entire body, including the feet, hands, head and face of the wearer. The garment has a rear opening secured with a zipper closure extending from the bottom of the torso to the crown of the head. It also features sturdy interior seams, a gusset, and finished edges. You also submitted a sample of another skinsuit, identified as item number 6242, which is identical in fiber content, style and construction to item number 6118. The only difference between the two items is the color. The applicable subheading for item number 7632 will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Women’s." The rate of duty will be 16 percent ad valorem. The applicable subheading for item numbers 6118 and 6242 will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Coveralls, jumpsuits and similar apparel: Women’s or girls’: Other." 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. Your items may be subject to the laws and regulations of the Consumer Product Safety Act. Import compliance information may be obtained by contacting the U. S. Consumer Product Safety Commission (CPSC) at 4330 East West Highway, Bethesda, Maryland 20814, Telephone: (301) 504-7923. 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 (646) 733-3053. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division