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

N091818 February 19, 2010 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6206.40.3050, 6204.63.3530, 6114.30.3070, 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 17, 2009, received by this office on January 22, 2010, you requested a tariff classification ruling. The sample will be returned to you. The submitted sample is a Style No. CS09-0117 Dark Dracula Costume consisting of a shirt, pants, cape and collar. The costume is imported in Child Sizes S (5-7), M (8-10) and L (12-14). The Style No. CS09-0117 Dark Dracula shirt is constructed of woven 100 percent polyester satin fabric. The long sleeve shirt features styling, sturdy seams, affixed plastic bats and a rear hook and loop tab closure. The Style No. CS09-0117 Dark Dracula pants are constructed of woven 100 percent polyester fabric. The pants feature a tunnel waist, sturdy seams and have no fly. The Style No. CS09-0117 Dark Dracula cape is constructed of knit 100 percent polyester velveteen fabric. The cape is lined with woven satin fabric, and features a well made neck and sturdy seams. The Style No. CS09-0117 Dark Dracula collar is constructed of knit 100 percent polyester velveteen fabric. The Style No. CS09-0117 Dark Dracula 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. CS09-0117 Dark Dracula shirt 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. CS09-0117 Dark Dracula pants will be 6204.63.3530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Other, Trousers and breeches: Girls’: Other.” The rate of duty will be 28.6 percent ad valorem. The applicable subheading for the Style No. CS09-0117 Dark Dracula cape will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’.” The rate of duty will be 14.9 percent ad valorem. The applicable subheading for the Style No. CS09-0117 Dark Dracula collar 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/. 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