The tariff classification of children’s costumes from China.

N056199 April 14, 2009 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6104.53.2020, 6211.43.0091 Mr. Terrance O’Neill Maersk Customs Services 680 Knox Street, Suite 200 Torrance, CA 90502 RE: The tariff classification of children’s costumes from China. Dear Mr. O’Neill: In your letter dated March 27, 2009, on behalf of Amscan, Inc., you requested a tariff classification ruling. The samples which you submitted are being returned as requested. The submitted samples are Style Numbers 840010 Purple Tutu and 840057 Pink Tutu. The Style Number 840010 Purple Tutu is constructed of knit net polyester fabric and features a sturdy elasticized waistband, three layer skirt sewn onto the waistband with three rows of stitches, net edges that do not unravel, and glued on textile butterflies. Style Number 840057 Pink Tutu is constructed of a waistband constructed of braided polyester fabric with an elastic core, and rows of woven narrow fabric with finished edges that are knotted to the waistband. There is a sewn-on heart and feather embellishment at the waist, and glued on textile hearts on the rows of narrow fabric. The garment is not a skirt, but a dance-style garment that is normally worn around the waist over leotards. 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. Your costumes are well made. The applicable subheading for the Style Numbers 840010 Purple Tutu will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for " Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Girls’." The rate of duty will be 16 percent ad valorem. The applicable subheading for the Style Number 840057 Pink Tutu (dance-style garment) will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Track suits and swimwear; other garments: Other garments women’s or girls’: Of man-made fibers, Other." The rate of duty will be 16 percent ad valorem. 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/. 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