The tariff classification of novelty skirts from China.

N215351 May 9, 2012 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6104.53.2020 Ms. Danielle Boehmcke Paper Magic Group 345 7th Avenue 6th Floor New York, NY 10001 RE: The tariff classification of novelty skirts from China. Dear Ms. Boehmcke: In your letter dated April 23, 2012, you requested a tariff classification ruling. The first sample submitted, which you identify as a Hallotween All Over Print Tutu Skirt, is a girl’s novelty skirt. The skirt will be imported in three sizes; medium, item number 6343006; large, item number 6343007; and extra large, item number 6343008. The garment, which is constructed of 100% polyester knit fabric, is printed with images of hearts, skulls and crossbones. The gathered, multi-layered skirt features a tunneled waist, wide elastic, sturdy seams and a sewn-on bow. The second sample submitted, which you identify as a Hallotween Tutu Skirt, is a girl’s novelty skirt. The skirt will be imported in three sizes; medium, item number 6343015; large, item number 6343016; and extra large, item number 6343017. The skirt is comprised of both knit and woven fabrics. The pink and black striped yoke, as well as the pink skirt is constructed of 100% polyester knitted fabric. The gathered pink overskirt is constructed of woven polyester fabric. The skirt is constructed primarily from knit fabric, which imparts the essential character to the garment. The multi-layered skirt features a tunneled waist, wide elastic, sturdy seams and a sewn-on bow. The third sample submitted, which you identify as a Hallotween All Black Tutu Skirt, is a girl’s novelty skirt. The skirt will be imported in three sizes; medium, item number 6343003; large, item number 6343004; and extra large, item number 6343005. The skirt, which is constructed of 100% polyester knit fabric, has multiple, gathered layers, a tunneled waist, wide elastic, sturdy seams and a sewn-on bow. The outermost layer of the skirt is doubled over, creating a multi-layered garment with a turned hemline and allows felt heart cutouts to be strewn between the layers. You state that you believe these novelty skirts 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 in these novelty skirts is such that the articles are neither flimsy in nature or construction, nor lacking in durability; these items are well made. The samples will be returned to you as requested. The applicable subheading for the novelty skirts 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. 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. 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/. We are unable to rule on the Hallotween Tutu Skirt item numbers, 6343009, 6343010, 6343011, 6343012, 6343013 and 6343014 without additional information. Please submit samples of the article and indicate the fiber content and construction. In addition, please note that ruling requests may contain a maximum of five items. With future ruling requests no more than five items will be accepted by this office. If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. 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, Thomas J. Russo Director National Commodity Specialist Division