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

N080486 November 3, 2009 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6204.53.3020 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 5, 2009, you requested a tariff classification ruling. The sample which you submitted is being returned as requested. The submitted sample is a Style No. CS10-0060 Child Size Light Up Witch Costume consisting of a blouse, upper body garment, skirt, belt and hat. The costume will be imported in children’s sizes S(5-7), M(8-10) and L(12-14). The Style No. CS10-0060 blouse is constructed of woven 100 percent polyester satin fabric. The long sleeve blouse features a two-piece gathered slit sleeve with thin elastic and loose overlock stitched edges, neck, seams and garment bottom. Although the sleeve is highly stylized, the body of the garment and all edges are of flimsy construction; the overall amount of finishing is such that the article is flimsy in nature or construction, and lacking in durability. The Style No. CS10-0060 upper body garment is constructed of a front panel of knit polyester and metalized textile strip mesh fabric; the rear panel is constructed of woven 100 percent polyester satin fabric. The sleeveless upper body garment features loose overlock stitched neck, seams, armholes and garment bottom. The overall amount of finishing is such that the article is flimsy in nature or construction, and lacking in durability. The Style No. CS10-0060 skirt is constructed of woven 100 percent polyester satin fabric. The skirt features a sturdy waist with a 3/8-inch elastic band, loose single stitched seams, two-layer skirt with attached light up spiders, and a jagged raw edged skirt bottom. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The Style No. CS10-0060 belt is constructed of textile fabric and features a front faux buckle closure and a rear hook and loop closure. The Style No. CS10-0060 witch hat is constructed of knit 100 percent polyester velveteen fabric. General Rule of Interpretation (GRI) 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” In this case, the skirt, which features light up spiders, imparts the essential character of the set. 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 applicable subheading for the Style No. CS10-0060 Child Size Light Up Witch Costume will be 6204.53.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts…breeches and shorts: Skirts and divided skirts: Of synthetic fibers: Other: Other, Girls’.” 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