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

N095850 March 25, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6106.20.2030, 6204.53.3020, 6117.80.9540, 9505.90.6000 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 March 1, 2010, you requested a tariff classification ruling. You have redesigned the Light Up Devil Costume, which was the subject of classification ruling N080919, dated November 4, 2009. The sample which you submitted is being returned as requested. The submitted sample is a Style No. CS10-0137-R2 Child Size Light Up Devil Costume consisting of a blouse, skirt, collar and headband. The costume will be imported in children’s sizes S (5-7), M (8-10) and L (12-14). The Style No. CS10-0137-R2 blouse is constructed of panels of knit polyester velveteen fabric and sleeves of knit polyester/metalized yarn mesh fabric. The long sleeve blouse features a “flame” sleeve with loose overlock stitching, a raw edged “flame” asymmetric bottom of the garment that is higher in the front and lower in the back, finished neck, loose single straight stitched seams, hook and loop tab closure with loose overlock stitching The Style No. CS10-0137-R2 skirt is constructed of a woven polyester fabric front and knit polyester fabric back. The essential character of the skirt is imparted by the front woven panel. The skirt features a sturdy elasticized tunnel waist, loose single stitched seams, and a raw edged “flame” asymmetric bottom of the garment that is higher in the front and lower in the back. The Style No. CS10-0137-R2 collar is constructed of knit man-made fiber fabric sewn onto a cardboard base. It features a “flame” shape, light up chest piece and hook and loop attachments. The Style No. CS10-0137-R2 headband is constructed of a semi-rigid plastic covered with knit red polyester velveteen fabric and is topped by two devil’s horns. 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 Style No. CS10-0137-R2 Child Size Light Up Devil 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. CS10-0137-R2 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 rate of duty will be 32 percent ad valorem. The applicable subheading for the Style No. CS10-0137-R2 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. CS10-0137-R2 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. The applicable subheading for the Style No. CS10-0137-R2 headband 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. 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