The tariff classification of a child’s costume from China.

N243117 July 2, 2013 CLA-2-62 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6211.43.0091 Mr. Don G. Boxer CDS Global Logistics, Inc. 604 Oakesdale Ave. S.W. Suite 200 Renton, WA 98057 RE: The tariff classification of a child’s costume from China. Dear Mr. Boxer: In your letter dated May 31, 2013, on behalf of Summit Products, LLC, you requested a tariff classification ruling. You submitted a sample, identified as “Covert Force - Tactical Body Armor,” item number 2408005. The item is a child’s unisex garment that resembles a tactical vest with body armor of a type worn by soldiers or police officers. The well-made article is constructed of a front panel of 100% cotton fabric joined at the shoulders to a back panel of 100% polyester woven fabric. The garment is open on each side and is worn slipped over the head and secured at the waist by a sewn-on adjustable strap on either side, which is secured in the front by a sturdy hook and loop strip. The chest and stomach area have large Terylene fabric covered foam panels with capped edges sewn on to depict ballistic protection, with the words “Covert Force Extreme Tactical Gear” imprinted in orange lettering on the wearer’s left chest. The garment also features a capped neck, sturdy seams, capped edges and numerous plastic d-rings to attach other mission accessories not included with this item. There is also a faux leather pocket on the wearer’s left shoulder that holds instructions for a “Top Secret” mission. The sample will be returned to you as requested. You state that you believe the costume 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. The applicable subheading for item number 2408005 will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, women's or girls', Of man-made fibers, Other." 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 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, Thomas J. Russo Director National Commodity Specialist Division