The tariff classification of a choker from China.

N128575 November 5, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6117.80.9540 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, New York 11793 RE: The tariff classification of a choker from China. Dear Ms. Benedetto: In your letter dated October 19, 2010, you requested a tariff classification ruling. The sample will be returned to you. The submitted sample, Style AC11-0127 is a double sided, choker-style necklace made of knit velveteen 100 percent polyester fabric. The item is approximately 1 inch wide with lace-like trim and a hook and loop closure. There are two lines of red beads hanging from the choker. The item is well made with sturdy seams, finished edges and styling. You state that you believe the choker 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, “fancy dress”, that are not ordinary articles of apparel are classified under 9505.90.6000 (flimsy); all textile “fancy dress” 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 choker is well made. The applicable subheading for Style AC11-0127 will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up clothing accessories, knitted or crocheted; 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