The tariff classification of a costume dress from China.

N030379 July 8, 2008 CLA-2-62:OT:RR:NC:3:353 CATEGORY: Classification TARIFF NO.: 6204.43.4040 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 a costume dress from China. Dear Beck: In your letter dated June 2, 2008, you requested a classification ruling. The submitted sample, Item 89628 Barbie Princess Dress, is constructed of top front panels and a balloon peplum of woven 100% polyester fabric, a top rear panel of knit 100% polyester fabric, arms and chest overlay of 100% nylon mesh fabric, and a three layer skirt constructed of two knit 100% nylon mesh fabric panels over a woven 100% polyester fabric panel. The woven fabric imparts the essential character of the dress. The dress features a top with a pleated net overlay, multi-layer skirt, finished balloon peplum, a neck with 5-needle overlock stitching, flimsy waist and seams, thin elastic at the back, a hook and loop tab closure with loose overlock stitching, loose overlock stitched armholes, one skirt with loose overlock stitching, and four sewn-on embellishments. 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 Item 89628 Barbie Princess Dress costume is well made. The applicable subheading for the Item 89628 Barbie Princess Dress 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. 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. 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