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

N087906 January 13, 2010 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6204.43.4040, 6211.43.0091, 6217.10.9530, 9615.19.6000 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 received by this office on December 14, 2009, you requested a tariff classification ruling. The sample which you submitted is being returned as requested. The submitted sample, Style No. CS10-0058 Alice in Wonderland Costume, consists of a dress, apron, dickey-like chest piece, and headpiece. The costume will be imported in Sizes S (5-7), M (8-10) and L (12-14). The dress is constructed of woven 90 percent polyester, 10 percent cotton fabric. The apron and dickey-like chest piece are constructed of woven 100 percent polyester fabric. The short sleeve dress features puff sleeves with thin elastic and lace-like trim, loose overlock stitched neck, sturdy waist and seams, loose overlock stitched hook and loop tab closure, and gathered multi-layer skirt with one loose overlock stitched and one lace-like trimmed edge. The apron features a sturdy waist secured at the back by a hook and loop tab closure, large rear bow, decorative mesh overlay with bows, and hemmed edges. The dickey-like chest piece secures around the neck by a hook and loop tab closure and features hemmed edges and cap sleeves. The headpiece is constructed of semi-rigid plastic that is covered by woven satin fabric. 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 CS10-0058 Alice in Wonderland 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. CS10-0058 Alice in Wonderland dress will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts…breeches and shorts: Dresses: Of synthetic fibers: Other: Other, Other: Girls’.” The rate of duty will be 16 percent ad valorem. The applicable subheading for the Style No. CS10-0058 Alice in Wonderland apron will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “…Other garments, women’s or girls’: Of man-made fibers, Other.” The rate of duty will be 16 percent ad valorem. The applicable subheading for the Style No. CS10-0058 Alice in Wonderland dickey-like chest piece will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up clothing accessories… other than those of heading 6212: Accessories: Other: Other, Of man-made fibers.” The rate of duty will be 14.6 percent ad valorem. The applicable subheading for the Style# Style No. CS10-0058 Alice in Wonderland headpiece will be 9615.19.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Combs, hair-slides and the like: Other: Other". The rate of duty will be 11 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