The tariff classification of costume dresses from China.

N028684 June 16, 2008 CLA-2-62:OT:RR:NC:3:353 CATEGORY: Classification TARIFF NO.: 6204.43.4040, 9505.90.6000 Ms. Tracy Beck Creative Designs International, Inc. A subsidiary of Jakks Pacific, Inc. 2540 Metropolitan Drive Trevose, PA 19053-6738 RE: The tariff classification of costume dresses from China. Dear Beck: In your letter dated May 8, 2008, you requested a classification ruling. The samples are being returned to you. The submitted samples are children’s costumes, Items 89630 Fancy Nancy Fancy Poodle, 62453 Disney Princess Cinderella, 62626 Disney Princess Snow White, 62478 Disney Princess Sleeping Beauty and 61707 Disney Princess Belle Dresses. Item 89630 Fancy Nancy Fancy Poodle Dress is constructed of a knit 85% nylon/15% spandex top front panel and sleeves, knit 100% polyester top back panel and a woven 100% polyester skirt. The dress features a multi-layer skirt with poodle embroidery, turned, multi-layer sewn-on waist sash, lace-like trim edging on the arms, one skirt bottom with lace-like trim and one with 5-needle overlock stitching, five sewn-on embellishments, flimsy neck, waist and seams, thin elastic in the arms, and a hook and loop tab closure with loose overlock stitching. Item 62453 Disney Princess Cinderella Dress is constructed of man made fiber fabric. The dress features a multi-layer top and skirt, seven sewn-on embellishments, flimsy neck, waist and seams, hook and loop tab closure with loose overlock stitching, loose overlock stitching at the arms, peplum and two skirt bottoms, and a tacked-on waist sash. Overall the costume is flimsy. Item 62626 Disney Princess Snow White Dress is constructed of top side panels of knit 100% polyester fabric, top front insert and sleeves of woven 100% nylon fabric and a skirt of woven 100% nylon net fabric. The dress features a multi-layer top and skirt, finished, multi-layer collar, multi-layer puff sleeves, drop waist, inner skirt edge reinforced with capping, six sewn-on embellishments, flimsy neck, waist and seams, hook and loop tab closure with loose overlock stitching, and loose overlock stitching at the arms and two skirt bottoms. Item 62478 Disney Princess Sleeping Beauty Dress is constructed of top side panels, back panels and sleeves of knit 100% polyester fabric, top front insert of woven 100% nylon fabric and a skirt of woven 100% nylon net fabric. The dress features an off-the-shoulder look, multi-layered collar with 5-needle overlock stitching, multi-layered top and skirt, 5-needle overlock stitched neck, nine sewn-on embellishments, flimsy waist and seams, hook and loop tab closure with loose overlock stitching, and loose overlock stitching at the arms and four skirt bottoms. You state that you believe the costumes are 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 Items 89630 Fancy Nancy Fancy Poodle, 62626 Disney Princess Snow White and 62478 Disney Princess Sleeping Beauty costumes are well made. All three dresses are considered to be of woven construction. The applicable subheading for the Items 89630 Fancy Nancy Fancy Poodle, 62626 Disney Princess Snow White and 62478 Disney Princess Sleeping Beauty costume dresses will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts…Dresses: Of synthetic fibers: Other: Other, Other: Girls’." The duty rate will be 16 percent ad valorem. The textile category designation is 636. The applicable subheading for the Item 62453 Disney Princess Cinderella costume dress will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." The rate of duty will be Free. 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. 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. Your inquiry does not provide enough information for us to give a classification ruling on the Item 61707 Disney Princess Belle Dress. Your request for a classification ruling should include information on whether the woven nylon net fabric was already embroidered when in the piece, or the embroidery was performed on the cut components. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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