The tariff classification of costume dresses from China.

N031163 July 16, 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 costume dresses from China. Dear Beck: In your letter received in this office on June 17, 2008, you requested a classification ruling. The submitted samples are Items 89620 Barbie and the Diamond Castle Princess Liana, 89621 Barbie and the Diamond Castle Princess Alexa, 62480 Disney Princess Sleeping Beauty and 62489 Disney Princess Belle Dresses. Item 89620 Barbie and the Diamond Castle Princess Liana Dress is constructed of woven polyester and nylon fabric panels, except the top rear panels that are of knit polyester fabric, and has woven nylon net fabric sleeves and overlays. The dress features a layered and defined upper chest area, two-layer top front panel, finished drop waist look, reinforced neckline, flimsy waist and seams, short sleeves with thin elastic and loose overlock stitching, loose overlock stitched hook and loop closure, multi-layered skirt with loose overlock stitching, balloon peplum with thin elastic, ruffled peplum with loose overlock stitching, and six sewn-on embellishments. Item 89621 Barbie and the Diamond Castle Princess Alexa Dress is constructed of woven polyester and nylon fabric panels, except the top rear panels that are of knit polyester fabric, and has woven nylon net fabric overlays. The dress features off-the-shoulder pleated dress straps with loose overlock stitching, pleated upper chest area, two-layer top front panel, reinforced neckline, flimsy waist and seams, loose overlock stitched hook and loop closure, three-layer skirt with loose overlock stitching, ruffled peplum with loose overlock stitching, and six sewn-on embellishments. Item 62480 Disney Princess Sleeping Beauty Dress is constructed of woven polyester and nylon fabric panels, except the top rear panels that are of knit polyester fabric, and has woven nylon net fabric top skirt, sleeves and overlays. The dress features a layered off-the-shoulder look, two-layer top front panel, finished neckline, flimsy waist and seams, loose overlock stitched arm straps with thin elastic, loose overlock stitched hook and loop closure, layer peplum with loose overlock stitching, multiple-layer gathered skirts, two with loose overlock stitching, and seven sewn-on embellishments. Item 62489 Disney Princess Belle Dress is constructed of woven polyester and nylon fabric panels, except the top rear panels that are of knit polyester fabric, and has woven nylon net fabric top skirt and overlays. The dress features an off-the-shoulder look, ruffled two-layer top front panel, reinforced neckline, flimsy waist and seams, loose overlock stitched arm straps with thin elastic, loose overlock stitched hook and loop closure, a peplum with loose overlock stitching, two-layer skirt with loose overlock stitching where one skirt is gathered and draped and the other skirt is ruffled, and six sewn-on embellishments. 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 dresses are well made. The applicable subheading for the Items 89620 Barbie and the Diamond Castle Princess Liana, 89621 Barbie and the Diamond Castle Princess Alexa, 62480 Disney Princess Sleeping Beauty and 62489 Disney Princess Belle 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. 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