The tariff classification of children’s costumes from China.

N168578 June 6, 2011 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6104.43.2020 Ms. Ursula Gabriel Dreamgirl International 5548 Lindbergh Lane Bell, CA 90201 RE: The tariff classification of children’s costumes from China. Dear Ms. Gabriel: In your letter dated May 25, 2011, on behalf of K-Mart Corporation, you requested a tariff classification ruling. The samples will be returned to you. The Devil’s Cheer Costume, style A0775, consists of a dress, glovettes and headband. 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.” The essential character is imparted by the dress, which is constructed of knitted 100% polyester fabric. The sleeveless dress features sequined appliqué letters sewn on the bodice, which spell the word “DEVILS”. It also has a well-made waist, sturdy seams, a sewn-on padded tail and sewn-on bows. The Wild Lil’ Kitty Costume, style A0776, consists of a dress and boot covers. 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.” The hooded leopard print dress, which is constructed of knitted 100% polyester fabric, imparts the essential character. The sleeveless dress features sewn-on faux fur trim, padded sewn-on ears and tail, a faux lace-up bodice and pom-poms. It also has a well-made neck and waist, sturdy seams, finished edges and sewn-on bows. The Referee Sweetie Costume, style A0777, consists of a dress, wrist cuffs, plastic whistle and two hair bows. 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.” The essential character is imparted by the black and white dress, which is constructed of knitted 100% polyester fabric. The short-sleeved, collared dress has a faux lace-up bodice, multi-paneled skirt and a pocket with a sewn-on sequined heart appliqué. It also features a well-made neck and waist, sturdy seams, finished edges and a sewn-on belt. The Sweet Lil Treat Costume, style A0778, consists of a dress, glovettes, choker and hat. 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.” The essential character is imparted by the dress, which is constructed of knitted 100% polyester fabric. The dirndl-style dress features a multi-layered skirt with a gathered waist and a defined bustline. It also has a well-made neck and waist, sturdy seams, finished edges and sewn-on bows. You state that you believe the costumes are properly classified under heading 9505 as “festive articles.” 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 applicable subheading for the Devil’s Cheer, Wild Lil’ Kitty, Referee Sweetie and Sweet Lil Treat Costume Sets 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. Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov (click on “For Business” and then on “Textile, Wool, Fur”). 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 National Import Specialist Kimberly Praino at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division