The tariff classification of a child’s costume trunk from China.

N037359 September 30, 2008 CLA-2-62:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6204.43.4040, 6104.43.2020, 9505.90.6000, 6104.53.2020, 6217.10.8500, 9615.19.6000, 9615.11.5000, 9503.00.0080, 6405.20.9090, 6117.10.2030, 6701.00.3000 Mr. Gary Felsenthal c/o Animal Magic Asia Ltd. 333 North State Road #46 Briarcliff Manor, NY 10510 RE: The tariff classification of a child’s costume trunk from China. Dear Mr. Gary Felsenthal: In your letter dated August 29, 2008, on behalf BJ’s Wholesale Club, Inc., you requested a classification ruling. Item 5552 Dress-Up Set was classified in ruling N031081, dated July 16, 2008. You have redesigned three items, the lavender dress, white dress, and pink skirt and believe the item now qualifies for classification in subheading 9505.90.6000. This ruling describes the item as currently constructed and addresses your classification request. The submitted sample is called an Item 5552 Dress-Up Set. It consists of a lavender dress, white dress, white top, pink skirt, purple headband, pink and white headband, tiara, wand, pink shoes, pink and white dance shoes, lavender and white dance shoes, veil, boa, and wings all packaged in a cardboard trunk. The lavender dress is constructed of woven polyester fabric with a net fabric peplum. The dress features a skirt with a peplum overlay, loose overlock stitched neck, waist and seams that are overlock stitched with single needle reinforcement, an overlock stitched sleeve with thin elastic, a peplum finished with ribbon, an overlock stitched skirt, a sewn on necklace, and a sewn on ribbon embellishment. The white dress is constructed of a knit polyester fabric top and a knit mesh fabric polyester skirt over a woven polyester skirt. The essential character of the dress is imparted by the knit portion of the garment. The dress features and elasticized ribbed top, two layer skirt, loose overlock stitched neck, waist and seams that are overlock stitched with single needle reinforcement, ribbon arm ties, an overlock stitched skirt, and glued on flower and sewn on ribbon embellishments. The white top is constructed of woven polyester fabric and features a neckline hidden by marabou, and seams that are overlock stitched with single needle reinforcement, ribbon arm ties, overlock stitched hook and loop tab closure, overlock stitched arm holes, and an overlock stitched bottom hem. The pink skirt is constructed of knit polyester mesh fabric and features a two layer skirt, loose single straight stitched waist with ribbon, and sturdy seams. The purple headband, a circlet, is made of a circle of plastic covered with woven polyester fabric and textile flowers. The pink and white headband is a semi-rigid plastic headband worn across the head that is covered with polyester fabric and marabou. The tiara is made of plastic and features imitation jewels. The wand is made of a plastic stick, textile leaves and marabou. The toy pink high heel shoes are made of plastic. The pink and white dance shoes and lavender and white dance shoes are ballerina-style shoes constructed of polyester fabric with an applied sole with PVC dots. The veil is a semi-rigid headband covered with knit polyester fabric and knit polyester net fabric. The boa is constructed of feathers. The wings are made of mesh fabric on a wire frame and are secured to the person by elastic bands. The cardboard trunk is a paper box with ribbon hinges and a metal closure and is considered usual packing for this sort of item. You believe Item 5552 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 overall amount of finishing on the Item 5552 lavender dress, white dress and pink skirt is such that the article is neither flimsy in nature or construction, nor lacking in durability; only the Item 5552 white top is of flimsy construction. Item 5552 consists of two or more garments. Note 14 of Section XI, of the HTSUS, requires that textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. If a set cannot exist by application of Note 14, the articles that may be packaged with the garments must also be classified separately. The applicable subheading for the Item 5552 lavender 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. . . dresses: of synthetic fibers: other, other: girls’. The duty rate will be 16 percent ad valorem. The textile category designation is 636. The applicable subheading for the Item 5552 white dress 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…knitted or crocheted, dresses, of synthetic fibers, other, girls'. The rate of duty will be 16% ad valorem. The textile category designation is 636.  The applicable subheading for the Item 5552 white top and wings 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. The applicable subheading for the Item 5552 pink skirt will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts…knitted or crocheted: skirts and divided skirts: of synthetic fibers: other, girls’. The duty rate will be 16% ad valorem. The textile category designation is 642. The applicable subheading for the Item 5552 purple headband (circlet) will be 6217.10.8500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up clothing accessories; parts of garments or of clothing accessories…accessories: other: headbands, ponytail holders and similar articles." The rate of duty will be 14.6% ad valorem. The applicable subheading for the Item 5552 pink and white headband will be 9615.19.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for combs, hair-slides and the like, other, other. The rate of duty will be 11% ad valorem. The applicable subheading for the Item 5552 tiara will be 9615.11.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for combs, hair-slides and the like: of hard rubber or plastics: other: other. The rate of duty will be Free. The applicable subheading for the Item 5552 wand and toy pink plastic shoes, will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tricycles, scooters…and similar wheeled toys…dolls, other toys; reduced-scale ("scale") models and similar recreational models…puzzles of all kinds; parts and accessories thereof…other. The rate of duty will be Free. The applicable subheading for the Item 5552 pink and white/lavender and white dance shoes will be 6405.20.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: with uppers of textile material: other, other. The rate of duty will be 12.5% ad valorem. The applicable subheading for the Item 5552 veil will be 6117.10.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up clothing accessories, knitted or crocheted…shawls, scarves, mufflers, mantillas, veils and the like: of man-made, other." The duty rate will be 11.3% ad valorem. The textile category designation is 659. The applicable subheading for the Item 5552 boa will be 6701.00.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes), articles of feathers or down. The rate of duty will be 4.7 percent. 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