The tariff classification of infant and toddler costumes from China.

N096599 March 24, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6111.30.5020, 6106.20.2030, 6104.53.2020, 9505.90.6000 Mr. Randy Williams Concept Marketing 18644 Powers Lane Aurora, Colorado 80015 RE: The tariff classification of infant and toddler costumes from China. Dear Mr. Williams: In your letter dated February 25, 2010, you requested a tariff classification ruling. You have redesigned the Rose Fairy Costume, which was the subject of classification ruling N084983, dated December 8, 2009. The sample which you submitted is being returned as requested. The Style CS10-0032-R1 Rose Fairy Costume consists of a blouse, skirt and wings. The costume will be imported is Infant Size 12-18 Months and Toddler Size 2T-4T. The blouse is constructed of knit polyester velveteen fabric with a woven polyester satin fabric insert and peplum. The blouse has accordion pinafore-style sleeves, loose overlock stitched neck, sturdy seams, gathered pinafore bottom, hook and loop tab closure, loose overlock stitched edges, and sewn-on galloons. The multi-layered skirt is constructed of knit polyester mesh fabric skirt layers and a woven polyester fabric lining, and has an elasticized tunnel waist. The wings are constructed of knit polyester mesh fabric. 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 CS10-0032-R1 Rose Fairy Costume, Infant Size, will be 6111.30.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Babies’ garments and clothing accessories, knitted or crocheted, Of synthetic fibers: Other, Sets." The duty rate will be 16 percent ad valorem. The Style CS10-0032-R1 Rose Fairy Costume, Toddler Size, 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 CS10-0032-R1 Rose Fairy blouse, Toddler Size, 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 CS10-0032-R1 Rose Fairy skirt, Toddler Size, will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Girls’.” The rate of duty will be 16 percent ad valorem. The applicable subheading for the Style CS10-0032-R1 Rose Fairy wings, Toddler Size, 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