The tariff classification of children’s costumes from China.

N075275 September 25, 2009 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6204.43.4040 Mr. Giovanni Cervantes Jakks Pacific, Inc. 22619 Pacific Coast Highway Malibu, CA 90265 RE: The tariff classification of children’s costumes from China. Dear Mr. Cervantes: In your letter dated August 26, 2009, received by this office on September 10, 2009, you requested a tariff classification ruling. The samples which you submitted are being returned as requested. The submitted samples are Items 30247 Disney Princess Snow White Sparkle Dress, 30248 Disney Princess Sleeping Beauty Sparkle Dress, 30246 Disney Princess Cinderella Sparkle Dress, 30133 Disney Princess The Princess and the Frog Tiana’s Bayou Wedding Dress, and 30245 Disney Princess The Princess and the Frog Tiana’s Wedding Dress. The Item 30247 Disney Princess Snow White Sparkle Dress is constructed of front bodice panels of woven polyester fabric, rear bodice panels of knit polyester fabric, and long skirts of woven polyester net fabric; the essential character is imparted by the woven fabrics. The dress features a removable padded collar, short puff sleeves with seven panels, a two layer bodice, a three layer gathered skirt, loose overlock stitched neck, tight single stitch waist, loose single stitched seams, thin elastic at the waist, loose overlock stitched hook and loop tab closure, loose overlock stitching at the sleeves and skirts, and sewn-on cameo, bow, and neck and bodice galloons. The Item 30248 Disney Princess Sleeping Beauty Sparkle Dress is constructed of a bodice of knit polyester fabric, long sleeves of knit polyester net fabric, and long skirts of woven polyester net fabric; the essential character is imparted by the woven fabric. The dress features an off-the-shoulder look, double layer bodice panel, three layer gathered skirt, double stitched neck, tight single stitch waist, loose overlock stitched seams, thin elastic at the arm strap and waist, loose overlock stitched hook and loop tab closure, loose overlock stitching at the sleeves, collar, peplum and skirts, and sewn-on cameo, bow, and neck, bodice and peplum galloons. The Item 30246 Disney Princess Cinderella Sparkle Dress is constructed of a bodice of knit polyester fabric, and short sleeves and long skirts of woven polyester net fabric; the essential character is imparted by the woven fabric. The dress features short puff sleeves, double layer bodice panel, gathered peplum, three layer gathered skirt, loose overlock stitched neck, tight single stitch waist, loose overlock stitched seams, thin elastic at the arm strap and waist, loose overlock stitched hook and loop tab closure, loose overlock stitching at the sleeves, peplum and skirts, and sewn-on cameo, bodice and arm bows, and neck and bodice galloons. The Item 30133 Disney Princess The Princess and the Frog Tiana’s Bayou Wedding Dress is constructed of a front bodice panels of woven polyester fabric and woven polyester net fabric, back bodice panels of knit polyester fabric, and a long skirt constructed of woven polyester fabric, woven polyester net fabric, and knit polyester net fabric; the essential character is imparted by the woven fabric. The sleeveless dress features a bias cut double layer bodice with embroidery, a layered peplum, three layer gathered skirt, loose stitched neck and seams, tight single stitch waist, thin elastic at the waist, loose overlock stitched hook and loop tab closure, loose overlock stitching at the armholes, peplum and skirts, sewn-on cameo, neck, bodice and peplum sequins, bodice and waist flowers, and bodice and waist leaves. The Item 30245 Disney Princess The Princess and the Frog Tiana’s Wedding Dress consist of a dress and veil. The dress is constructed of a front bodice panels of woven polyester fabric and woven polyester net fabric, back bodice panels of knit polyester fabric, and a long skirt constructed of woven polyester fabric and woven polyester net fabric; the essential character is imparted by the woven fabric. The sleeveless dress features a drop waist, layered and gathered skirts with a stylized bottom, loose stitched neck and seams, tight single stitch waist, thin elastic at the waist, loose overlock stitched hook and loop tab closure, loose overlock stitching at the armholes and skirts, and sewn-on cameo, narrow fabric at the neck, decorative narrow fabric at the bodice, waist and skirt, and flowers at the arm strap and waist. You state that you believe the costumes are properly classified under subheading 9505.90.6000 as “festive articles.” In addition, you cite ruling N027014, dated May 13, 2008, as support for you claim for Items 30247 and 30246, and ruling N027005, dated May 1, 2008, as support for your claim for Items 30248, 30133 and 30245. However, those rulings address costumes where the preponderance of the elements is flimsy. 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 is such that the costumes are neither flimsy in nature or construction, nor lacking in durability; your costumes are well made. General Rule of Interpretation (GRI) 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” In this case, for Item 30245, the dress imparts the essential character of the set. The applicable subheading for Items 30247, 30248, 30246, 30133 and 30245 will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts…breeches and shorts: Dresses: Of synthetic fibers: Other: Other, Other: Girls’.” 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