The tariff classification of children’s costumes from China.

N132775 December 15, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6117.80.8500, 6204.43.4040, 6114.30.3070, 6117.80.8500 Ms. Vanessa Vizcarra Paper Magic Group, Halloween Division 345 7th Avenue, 6th Floor New York, New York 10001 RE: The tariff classification of children’s costumes from China. Dear Ms. Vizcarra: In your letter dated November 08, 2010, you requested a tariff classification ruling. The samples will be returned to you. You state that you believe the costumes are 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 articles are neither flimsy in nature or construction, nor lacking in durability; your costumes are well made. The Rag Doll Costume consists of a dress and bonnet. The dress is made of woven 100 percent polyester fabric. The garment has short sleeves puffed sleeves, a ruffle at the neckline, an attached waist apron and a hook and loop closure at the back. The Toddler Size has a bonnet with attached fabric hair. The costume will be imported as: Item 6769697 Size 2T Item 6769698 Size 3/4T Item 6769654 Size S Item 6769655 Size M Item 6769656 Size L The Storybook Princess Costume consists of a dress and headband made of woven 100 percent polyester fabric. The dress has puff sleeves, a large collar, and a ruffle at the neckline with a bow at the front. The costume will be imported as: Item 6769628 Size 2T Item 6769629 Size 3/4T Item 6769618 Size S Item 6769619 Size M Item 6769620 Size L The Angelica Costume consists of a dress with detachable wings and a halo headpiece. The dress is made of woven 100 percent polyester fabric. The long dress has wings on the back that attach with a hook and loop closure; short sleeves trimmed with ribbon, ric rac trim on the neckline and front of the skirt and a hook and loop closure at the back. The costume will be imported as: Item 6769102 Size 2T Item 6769103 Size 3/4T Item 6769648 Size S Item 6769649 Size M Item 6769650 Size L The Elegant Princess Costume consists of a dress and tiara. The dress is made of woven 100 percent polyester fabric. The long dress has long sheer sleeves trimmed with ribbon bows, V neckline and faux laces from the bodice to the waist. The costume will be imported as: Item 6769695 Size 2T Item 6769696 Size 3/4T Item 6769636 Size S Item 6769637 Size M Item 6769638 Size L General Rule of Interpretation (GRI) 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” In this case, the dress for the Rag Doll, Storybook, Princess, Angelica and Elegant Princess Costume imparts the essential character of the set. The applicable subheading for the Rag Doll Items 6769697, 6769698, 6769654, 6769655, 6769656, Storybook Princess Items 6769628,6769629, 6769618, 6769619, 6769620, Angelica Items 676102, 6769103, 6769649, 6769650 and Elegant Princess Items 6769695, 6769696, 6769636, 6769637 and 6769638 Costume Sets will be 6117.80.8500, 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 50’s Jitterbug Julie Costume consists of a dress, shrug and headband made of 100 percent polyester fabric. The dress has a knit fabric at the top and has a woven fabric skirt. The garment is sleeveless with a full skirt and a poodle appliqué on the left hand side. The shrug and headband are made of knit fabric. The net shrug has long sleeves and has a ribbon tie at the front and the headband measures approximately 2” wide with elastic at the back. The costume will be imported as: Item 6781102 Size 2T Item 6781103 Size 3/4T Item 6769682 Size S Item 6769683 Size M Item6769684 Size L The 50’s Jitterbug Julie 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. Neither the knit nor the woven component provides the essential character of the 50’s Jitterbug Julie dress. Therefore, in accordance with General Rules of Interpretation, GRI 3c, the dress shall be classified which occurs last in numerical order among those which equally merit consideration. In this case, the heading is 6204, HTSUS. The applicable subheading for the 50’s Jitterbug Julie dress Items 6781102, 6781103, 6769682, 6769683 and 6769684 will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . . Dresses: Of synthetic fibers: Other: Other, Other: Girls’." The duty rate will be 16 percent ad valorem. The applicable subheading for the 50’s Jitterbug Julie shrug Items 6781102, 6781103, 6769682, 6769683 and 6769684 will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other." The duty rate will be 15.1 percent ad valorem. The applicable subheading for the 50’s Jitterbug Julie headband Items 6781102, 6781103, 6769682, 6769683 and 6769684 will be 6117.80.8500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: other accessories: Other: Headbands, ponytail holders and similar articles." The duty rate 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