The tariff classification of child’s costume from China.

N096833 March 26, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6104.43.2020, 6104.53.2020, 6217.10.9530, 9505.90.6000 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, NY 11793 RE: The tariff classification of child’s costume from China. Dear Ms. Benedetto: In your letter dated March 2, 2010, you requested a tariff classification ruling. You have redesigned the Lilac Pixie Costume, which was the subject of classification ruling N085615, dated December 16, 2009. The sample which you submitted is being returned as requested. The submitted sample is a Style CS10-0130-R1 Child Size Lilac Pixie Costume consisting of a dress, skirt, clothing accessory and wings. The costume will be imported in child sizes S (5-7), M (8-10) and L (12-14). The dress is constructed of a bodice of knit polyester velveteen fabric with knit polyester mesh straps, and a skirt of woven polyester satin fabric. The essential character is imparted by the knit fabric portion of the dress. The dress has a gathered cap-like sleeve, gathered mesh shoulder straps, mesh draping across the bodice, sturdy waist and seams, loose overlock stitched edges and a rear hook and loop tab closure. The skirt is constructed of knit polyester mesh fabric. The multiple layer skirt has an elasticized tunnel waist. The clothing accessory is constructed of woven polyester satin fabric. It is designed to resemble a corset, encircles the waist, has a rear hook and loop closure, and provides no support to the wearer. 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 Style CS10-0130-R1 Child Size Lilac Pixie 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 CS10-0130-R1 Child Size Lilac Pixie dress will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Dresses: Of synthetic fibers: Other, Girls’.” The rate of duty will be 16 percent ad valorem. The applicable subheading for the Style CS10-0130-R1 Child Size Lilac Pixie skirt 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 CS10-0130-R1 Child Size Lilac Pixie corset-like clothing accessory will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up clothing accessories… other than those of heading 6212: Accessories: Other: Other, Of man-made fibers.” The rate of duty will be 14.6 percent ad valorem. The applicable subheading for the Style CS10-0130-R1 Child Size Lilac Pixie wings 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