The tariff classification of an infant costume from China.

N118159 August 31, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6111.30.5070 Mr. Franco Grutti Seajet Express Inc. 46 Arlington Street Chelsea, Massachusetts 02150 RE: The tariff classification of an infant costume from China. Dear Mr. Grutti: In your undated letter, on behalf of Chrisha Creations Ltd., you requested a tariff classification ruling. The sample will be returned to you. The submitted sample is a Bee Costume made of knit fleece 100 percent polyester fabric. The jumpsuit-style garment has long sleeves and long legs with elastic at the wrists and ankles. The jumpsuit has an attached hood with a face and antennae, attached wings at the back and a full front zipper closure. The Bee Costume will be imported in sizes 12-18 months. A Tiger, Leopard or Unicorn Costume will also be imported in the identical style and fabric construction as the Bee Costume. The costume is well made with styling, a sturdy finished neck, sturdy seams, full front zipper closure and elasticized tunnel edges. 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 Bee, Tiger, Leopard or Unicorn Costume will be 6111.30.5070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Babies’ garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Other, Other: Other." The duty rate will be 16 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