The tariff classification of children’s costume tutus from China.

N028589 June 10, 2008 CLA-2-61:OT:RR:NC:3:353 CATEGORY: Classification TARIFF NO.: 6104.53.2020 Ms. Tracy Beck Creative Designs International, Ltd. A subsidiary of Jakks Pacific, Inc. 2540 Metropolitan Drive Trevose, PA 19053-6738 RE: The tariff classification of children’s costume tutus from China. Dear Ms. Beck: In your letter dated May 8, 2008 you requested a classification ruling. The submitted samples are Items 86934 and 89633 Fancy Nancy Frilly Tutus constructed of knit net fabric. Item 86934 Fancy Nancy Frilly Tutu features a three layer skirt with pleats, reinforced woven fabric waist and seams, sewn-in bows with fabric flower embellishments at the waist, and raw net fabric skirt edges that do not fray. Item 86933 Fancy Nancy Frilly Tutu features a three layer skirt with pleats, reinforced woven fabric waist and seams, sewn-in fabric embellishments at the waist, sewn-on fabric flower embellishments on the skirt, and raw net fabric skirt edges that do not fray. You state that you believe the costumes are properly classified under heading 9505 as a “festive article.” Costumes are considered “fancy dress.” The Court of Appeals ruled on the classification of costumes in its decision in Rubie’s Costume Co. v. United States, slip op 02-1373 (Fed. Cir. Aug. 1, 2003). The decision stated that all flimsy, non-durable textile costumes that are not ordinary articles of apparel are classified under 9505.90.6000 (flimsy); all textile costumes that do not meet flimsy, non-durable standards (well made), or are ordinary articles of apparel are classified in chapters 61 or 62. Your costumes are well made. The applicable subheading for the Items 86934 and 89633 Fancy Nancy Frilly Tutus will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts…knitted or crocheted: skirts and divided skirts: Of synthetic fibers: Other, Girls’." The duty rate will be 16% 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/. Items 86934 and 89633 Fancy Nancy Frilly Tutus fall within textile category 642. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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