The tariff classification of a child’s costume from China.

N079468 October 27, 2009 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6106.20.2030, 6204.63.3530, 6117.80.9540, 9505.90.6000 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, NY 11793 RE: The tariff classification of a child’s costume from China. Dear Ms. Benedetto: In your letter dated October, 2, 2009, you requested a tariff classification ruling. The sample which you submitted is being returned as requested. The submitted sample is a Style No. A2543 Lite Up Mummy Costume consisting of a blouse, pants, mask and two fabric arm ties. The costume comes in sizes Small (5-7), Medium (8-10) and Large (12-14). The top and ties are constructed of knit polyester fabric, the pants of woven 96 percent polyester, 4 percent rayon fabric, and the mask of plastic. The long sleeve hooded blouse features sewn-in plastic “heart and ribs” that light up, overlay fabric strips at the hood, arms and torso, a finished neck, loose single straight stitched seams, hook and loop tab closure with loose overlock stitching, and loose overlock stitched hood edge. The remaining edges are raw and fraying. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The pants are constructed of woven 90 percent polyester, 10 percent cotton fabric and feature an elasticized tunnel waist, tight single knit stitched seams, no fly, and jagged raw edged pant legs. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The arm ties are approximately 36 inches in length and have numerous cuts and slashes to give them a frayed look. The plastic mask resembles skull bones. It should be noted that raw fraying edges are common in mummy design and is not an indicator of inferior workmanship. You state that you believe the costume is 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. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability; your costume is well made. The Style No. A2543 Lite Up Mummy Costume consists of two or more garments. Note 14 of Section XI, of the HTSUSA, requires that textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. If a set cannot exist by application of Note 14, the articles that may be packaged with the garments must also be classified separately. The Style No. A2543 Lite Up Mummy Costume consists of two or more garments. Note 14 of Section XI, of the HTSUSA, requires that textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. If a set cannot exist by application of Note 14, the articles that may be packaged with the garments must also be classified separately. The applicable subheading for the Style No. A2543 Lite Up Mummy blouse will be 6106.20.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other, Girls’: Other. The rate of duty will be 32 percent ad valorem. The applicable subheading for the Style No. A2543 Lite Up Mummy pants will be 6204.63.3530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Other, Trousers and breeches: Girls’: Other.” The rate of duty will be 28.6 percent ad valorem. The applicable subheading for the Style No. A2543 Lite Up Mummy arm ties will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up clothing accessories, knitted or crocheted…parts of garments or of clothing accessories: Other accessories: Other: Other, Of man-made fibers: Other.” The rate of duty will be 14.6 percent ad valorem. The applicable subheading for the Style No. A2543 Lite Up Mummy mask will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” The rate of duty will be Free. 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