The tariff classification of children’s costumes from China.

N075960 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 children’s costumes from China. Dear Mr. Cervantes: In your letter dated August 24, 2009, received by this office on September 16, 2009, you requested a tariff classification ruling. The samples which you submitted are being returned as requested. The submitted samples are Items 87536 Dora the Explorer Ballet Adventure Dress, 85737 Dora the Explorer Fancy Fiesta Dress, and 87298 Dora the Explorer Dance Rescue Adventure Dress. Item 87536 Dora the Explorer Ballet Adventure Dress is constructed of a bodice front of woven polyester and woven polyester net fabric, rear bodice of knit polyester fabric, and skirts of woven polyester fabric and woven polyester net fabric; the essential character is imparted by the woven fabrics. The short sleeve dress features a two-layer faux lace-up bodice, two layer faux belt, three layer gathered skirt, loose overlock stitched neck, tight single stitch waist, loose single stitch seams, thin elastic at the arms and back near the waist, loose overlock stitched hook and loop tab closure, loose overlock stitching at the sleeves, and skirts, finished faux belt, and sewn-on cameo, narrow fabric at the neck, bodice, and skirts. Item 85737 Dora the Explorer Fancy Fiesta Dress is constructed of a bodice front of woven polyester and woven polyester net fabric, rear bodice of knit polyester fabric, and skirts of woven polyester fabric and woven polyester net fabric; the essential character is imparted by the woven fabrics. The dress features off-the shoulder two layer cap sleeves, two layer front bodice panel, gathered skirt with five layers of ruffles, loose overlock stitched neck, reinforced waist, loose single stitch seams, thin elastic at the arms and back near the waist, loose overlock stitched hook and loop tab closure, loose overlock stitching at the sleeves, and skirts, single layer faux ribbon belt, and sewn-on cameo, and ribbon at the sleeve, neck, and ruffles. Item 87298 Dora the Explorer Dance Rescue Adventure Dress is constructed of a bodice front of woven polyester, sleeves of woven polyester net fabric, rear bodice of knit polyester fabric, and skirts of woven polyester fabric and woven polyester net fabric; the essential character is imparted by the woven fabrics. The dress features off-the shoulder cap sleeves, multi-layer faux belt, gathered three layer skirt, loose overlock stitched neck, reinforced waist, loose single stitch seams, thin elastic at the back near the waist, loose overlock stitched hook and loop tab closure, loose overlock stitching at the sleeves and skirts, sewn-on cameo, bows, and ribbon at the neck, arms and two skirts. 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 N008032, dated March 12, 2007 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. The applicable subheading for Items 87536, 85737 and 87298 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