The tariff classification of a tutu/skirt from China

N149366 March 18, 2011 CLA-2-61:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6104.53.2020 Mr. Richard O’Neill Neville Peterson LLP 17 State Street – 19th Floor New York, NY 10004 RE: The tariff classification of a tutu/skirt from China Dear Mr. O’Neill: In your letter dated February 8, 2011, you requested a tariff classification ruling on behalf of your client, Gold, Inc. The sample will be returned to you. The submitted sample is a toddler’s tutu/skirt made of polyester knit net fabric. The double layer tutu/skirt has an elasticized waist with a gathering and glitter throughout. The garment is well made with a sturdy waistband, reinforced stitching, and styling. You state that you believe the tutu 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 with sturdy stitches and styling. The applicable subheading for the tutu/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. 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 the 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 the National Import Specialist at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division