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

N090361 February 5, 2010 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6206.40.3050, 6204.53.3020, 6117.80.9540, 6217.10.9530 6505.90.8090 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, New York 11793 RE: The tariff classification of a child’s costume from China. Dear Ms. Benedetto: In your letter dated December 14, 2009, received by this office January 11, 2010, you requested a tariff classification ruling. The costume is a revision of Style CS10-0008 which was the subject of ruling N078678, dated October 21, 2009. The samples will be returned to you. Style CS10-0008-R1 Double Crossed Reversible Costume (Princess to Witch) consists of a top, skirt, sleeves, belt and hat, made of 100 percent polyester fabric. The top is made of woven fabric on one side and knit velveteen fabric on the other side. The garment has short puff sleeves with pinafore-style net at the top of the sleeves and a center cut at the bottom of the garment. The woven fabric skirt has a double layer at the front with an overlay of sheer fabric, and an elasticized waist. The reverse side has a short layer with a tattered bottom and cob web design. The woven fabric 5” belt with an embellished design, forms a point at middle and has a hook and loop closure at the back. The cone shaped hat resembles a medieval hennin and is woven fabric on one side and knit on the other. The costume is well made with styling, sturdy waist and seams. 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 Double Crossed Reversible Costume (Princess to Witch) Style CS10-00008-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. Neither the knit portion, classifiable in Chapter 61, nor the woven portion, classifiable in Chapter 62, imparts the essential character of the top, and neither the knit portion, classifiable in subheading 6505.90.60, nor the woven portion, classifiable in subheading 6505.90.80 imparts the essential character for the hat, for Style CS10-00008-R1, Double Crossed Reversible costume. Following General Rule of Interpretation (GRI) 3(c), the top and hat will be classified in the heading which occurs last in numerical order in the HTSUS.   The applicable subheading for the top/blouse will be 6206.40.3050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ blouses, shirts and other shirt-blouses: Of man-made fibers: Other, Other: Girls’ Other.” The duty rate will be 26.9 percent ad valorem. The applicable subheading for the 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 sleeves 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 belt 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 hat will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric…Other: Other: Of man-made fibers: Other: Not in part of braid, Other: Other: Other." The rate of duty will be 18.7 cents /kg + 6.8 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