The tariff classification of children’s costumes from China.

N008795 April 3, 2007 CLA-2-62:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6204.43.4040, 6104.43.2020 Ms. Eunice Ng Christy Asia Ltd. Concordia Plaza, 9th Fl., Rm. 917 China Aerospace Tower No.1 Science Museum Rd. TST East Kowloon, Hong Kong RE: The tariff classification of children’s costumes from China. Dear Ms. Ng: In your letter dated March 21, 2007, on behalf of Target Stores, you requested a classification ruling. Three samples were submitted with your request. Style DPCl #240-11-2097, Mermaid 1 Costume Set consists of a dress and headband. The dress is made of woven polyester fabric. The long, sleeveless dress has elasticized straps, spangle trim on the front, elasticized back and a fishtail at the bottom. Style DPCl#240-11-2098, Ice Pink Princess Costume Set consists of a dress and wand. The dress has a polyester knit velour top and a polyester woven double layer bottom. The garment has sequins at the neckline and a peplum on the skirt. The top knit portion imparts the essential character of the dress. Style DPCl#240-11-2099, Snowflake Princess Costume Set consists of a dress and wand. The sleeveless dress is made of woven polyester fabric with a multi layered skirt and an elasticized back. The three above costumes are well made with finished necklines, styling and embellishments. General Rule of Interpretation (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.” In this case, the dress for the Mermaid 1, Ice Pink Princess and Snowflake Costumes impart the essential character of the set. 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 costumes are well made. The applicable subheading for Styles DPCl#240-11-2097, Mermaid 1 and 2099, Snowflake Princess Costume Sets will be 6204.43.4040, Harmonized Tariff schedule of the United States (HTS), which provides for "Women’s or girls’…dresses…(other than swimwear): Dresses: Of synthetic fibers: Other: Other, Other: Girls’". The rate of duty will be 16% ad valorem. The textile category designation is 636.       The applicable subheading for Style DPCi#240-11-2097, Ice Pink Princess Costume Set, will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear); knitted or crocheted, Dresses, Of synthetic fibers, Other, Girls'." The rate of duty will be 16% ad valorem. The textile category designation is 642. 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/. 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. 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. 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