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

N089951 February 2, 2010 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6206.40.3050, 9505.90.6000, 6204.53.3020, 6117.80.9540 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 December 3, 2009, received by this office on January 6, 2010, you requested a tariff classification ruling. You have redesigned a Light Up Witch Costume, which was the topic of ruling N080486, dated November 3, 2009. The sample will be returned to you. The submitted sample is a Style No. CS10-0060-R1 Child Size Light Up Witch Costume consisting of a blouse, upper body garment, skirt, belt and hat. The Style No. CS10-0060-R1 pullover 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, reinforced neck, sturdy seams and garment bottom with thin elastic and overlock stitched edges. 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-R1 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 sturdy seams, loose overlock stitched neck and armholes, and a raw edged 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-R1 skirt is constructed of woven 100 percent polyester satin fabric. The skirt features a sturdy gathered waist with a ¼-inch elastic band, 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-R1 belt is constructed of woven man made fiber fabric and features a front faux buckle closure and a rear hook and loop closure. The Style No. CS10-0060-R1 witch hat is constructed of knit 100 percent polyester velveteen fabric. The Style No. CS10-0060-R1 Child Size Light Up Witch 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. 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-R1 Child Size Light Up Witch blouse will be 6206.40.3050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other, Other: Girls’: Other.” The rate of duty will be 26.9 percent ad valorem. The applicable subheading for the Style No. CS10-0060-R1 Child Size Light Up Witch upper body garment 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. The applicable subheading for the Style No. CS10-0060-R1 Child Size Light Up Witch skirt 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. The applicable subheading for the Style No. CS10-0060-R1 Child Size Light Up Witch 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. 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/. Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically §177.7(a) reads, in pertinent part: No ruling letter will be issued in any instance in which it appears contrary to the sound administration of the Customs and related laws to do so. In light of the prohibition set out in 10 CFR 177.7 (a), and as the instant classification ruling request is closely related to an issue that is before Customs Headquarters, we are unable to issue a classification ruling letter to you with respect to the Style No. CS10-0060-R1 Witch Hat. 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