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

N089949 January 29, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6106.20.2030, 6204.53.3020, 6217.10.9530, 6117.80.9540, 9505.90.6000 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, New York 11793 RE: The tariff classification of a child’s reversible costume from China. Dear Ms. Benedetto: In your letter dated November 30, 2009, received by this office on January 6, 2010, you requested a tariff classification ruling. You have redesigned a Vampire to Fairy Costume, which was the topic of ruling N078680, dated October 21, 2009. The sample will be returned to you. Style CS10-0007-R1 Double Crossed Reversible Vampire to Fairy Costume consists of a blouse, adjustable skirt, sleeves, collar, belt, and wings. The reversible blouse is made of knit 100 percent polyester fabric with a woven 100 percent polyester fabric front center panel. The reversible skirt and sleeves are made of knit 100 percent polyester fabric on one side and of woven 100 percent polyester fabric on the opposite side. The collar, belt, and wings are made of knit 100 percent polyester fabric. The reversible sleeveless blouse extends to the waist and features different fabrics on each side, multiple panels on the Fairy side, a basque bodice, sturdy neck and seams, rear hook and loop tab closure with loose overlock stitching, and double stitched armholes and bottom. The skirt is long on the Vampire side and knee length on the Fairy side, which is accomplished by means of a fabric pull that shortens the skirt and creates a ruche look. The skirt features knit fabric on the Vampire side, woven fabric on the Fairy side, a sturdy waist, finished seams, and double stitched bottom. The sleeves have knit fabric on the Vampire side and woven fabric on the Fairy side. The collar, belt, and wings attach to the Fairy costume with hook and loop tabs. 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 of the blouse and skirt is such that the articles are neither flimsy in nature or construction, nor lacking in durability; your costume is well made. The Double Crossed Reversible Vampire to Fairy Costume, Style CS10-0007-R1 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 knit components provide the essential character of the blouse. Neither the knit nor the woven components provide the essential character of the skirt and sleeves. Therefore, in accordance with General Rules of Interpretation, GRI 3(c), the skirt and sleeves shall be classified in the heading which occurs last in numerical order among those which equally merit consideration. The applicable subheading for the 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 duty rate will be 32 percent ad valorem. The applicable subheading for skirt will be 6204.53.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ suits…skirts…(other than swimwear): Skirts and divided skirts: Of synthetic fibers: Other: Other, Girls’." The duty rate will be 16 percent ad valorem. The applicable subheading for the sleeves will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories…Accessories: Other: Other, Of man-made fibers." The duty rate will be 14.6 percent ad valorem. The applicable subheading for the collar and belt 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 wings 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 jokes articles: parts and accessories thereof: Other: Other." The duty rate 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