The tariff classification of a costume from Chins.

N007688 March 16, 2007 CLA-2-62:RR:NC:3:353 CATEGORY: Classification TARIFF NO.: 6204.43.4040 Geoffrey Greenberg Creative Designs International, Ltd 2540 Metropolitan Drive Trevose, PA 19053-6738 RE: The tariff classification of a costume from Chins. Dear Mr. Greenberg: In your letter dated February 23, 2007, you requested a classification ruling. As requested the sample will be returned to you. The submitted sample is an Item 89223 Dream Dazzler Princess Dress. The girl’s dress is constructed of woven synthetic fabric except for a knit rear panel and knit net sleeves. The woven fabric imparts the essential character of the dress. The short sleeve dress features single stitch waist and seams, an overlock stitch hook and loop tab closure, overlock stitch sleeves with flimsy elastic, and overlock stitch peplum and skirt bottom. Additional features include a gathered sleeve and multi-layer skirt with a sewn-in plastic hoop, overlock stitched neck that is covered with a net embellishment, a turned underskirt, and sewn-on embellishments: a rick-rack belt, rick-rack running the length of the dress, ribbon decorating the upper torso and a net neck embellishment. 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. Your costume is well made. The applicable subheading for the Item 89223 Dream Dazzler Princess Dress will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ blazers, dresses, skirts…breeches and shorts (other than swimwear): Dresses: Of synthetic fibers: Other: Other, Other: Girls’.” The duty rate 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 World Wide Web at http://www.usitc.gov/tata/hts/. Item 89223 falls within textile category 636. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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