The tariff classification of toddler costumes from China.

N075362 September 30, 2009 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6204.43.4040 Mr. Giovanni Cervantes Jakks Pacific, Inc. 21749 Baker Pkwy Walnut, CA 91789 RE: The tariff classification of toddler costumes from China. Dear Mr. Cervantes: In your letter dated August 25, 2009, received by this office on September 11, 2009, you requested a tariff classification ruling. The samples which you submitted are being returned as requested. The submitted samples are Items 30298 Disney Princess Toddler Cinderella Dress, 30410 Disney Princess Toddler Sleeping Beauty Dress, and 30428 Disney Princess Toddler Snow White Dress. The dresses fit sizes 2T-4T. Item 30298 Disney Princess Toddler Cinderella Dress is constructed of front bodice panel of woven polyester fabric, side and rear bodice panels of knit polyester fabric, and sleeves and skirts of woven nylon net fabric; the essential character is imparted by the woven fabrics. The short sleeve dress features ruche sleeves, peplum, gathered multi-layer skirt with draping, loose overlock stitched neck, reinforced waist, loose overlock stitched seams, thin elastic at the sleeves and back, loose overlock stitched hook and loop tab closure, loose overlock stitched arms, peplum, and skirts, sewn-on cameo with textile flower, neck and bodice galloons, and textile flowers at the waist. Item 30410 Disney Princess Toddler Sleeping Beauty Dress is constructed of a front bodice panel of woven nylon net fabric, side and rear bodice panels of knit polyester fabric, and skirts of woven nylon net fabric; the essential character is imparted by the woven fabrics. The off-the-shoulder dress features a two layer shoulder, gathered and layered front bodice, peplum, gathered multi-layer skirt with draping, loose overlock stitched neck, tight single straight stitched waist, loose overlock stitched seams, thin elastic at the back, loose overlock stitched hook and loop tab closure, loose overlock stitched shoulder, armholes, peplum, and skirts, sewn-on cameo, bodice and skirt textile flowers, and narrow fabric at the neck, bodice and peplum. Item 30428 Disney Princess Toddler Snow White Dress consists of a dress and headband. The dress is constructed of a front bodice panel of woven nylon net fabric, side and rear bodice panels of knit polyester fabric, sleeves of woven polyester fabric, and skirts of knit polyester net fabric and woven nylon net fabric. Neither the knit fabric portion, classifiable in heading 6104, nor the woven fabric portion, classifiable in heading 6204, imparts the essential character of the dress; following General Rule of Interpretation (GRI) 3(c), the dress will be classified in the heading which occurs last in numerical order in the HTS. The short sleeve dress features gathered sleeves, layered front bodice panel, gathered multi-layer skirt with draping, loose overlock stitched neck, tight single straight stitched waist, loose overlock stitched seams, thin elastic at the sleeves and back, loose overlock stitched hook and loop tab closure, loose overlock stitched sleeves, and skirts, and sewn-on cameo, sleeve ribbon, narrow fabric at the neck and bodice, lace-like trim, and skirt bows. The headband is constructed of matching woven fabric. You state that you believe the costumes are properly classified under subheading 9505.90.6000 as “festive articles.” Costumes are considered “fancy dress.” In addition, you cite ruling L87525, dated September, 16, 2005 as support for you claim. 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 articles 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 30428, the dress imparts the essential character of the set. The applicable subheading for Items 30298, 30410 and 30428 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