The tariff classification of children’s costumes from China.

N076037 October 8, 2009 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6110.30.3059 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 25, 2009, received by this office on September 17, 2009, you requested a tariff classification ruling. The samples which you submitted are being returned as requested. The submitted samples are Items 70062 Sesame Street Elmo Suit and 70063 Sesame Street Cookie Monster Suit consisting of a cardigan-like garment and pants that are constructed of knit pile polyester fabric. The Item 70062 Sesame Street Elmo Suit and 70063 Sesame Street Cookie Monster Suit cardigan-like garment features a hemmed hood with the stuffed likeness of the character at the top of the hood, a finished neck, raglan sleeves, loose single straight stitch seams, hook and loop tab closure, and tightly sewn sleeve, closure and bottom edges. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The Item 70062 Sesame Street Elmo Suit and 70063 Sesame Street Cookie Monster Suit pants feature a loose single straight stitch waist with thin elastic, loose single straight stitch seams, and tightly sewn pant leg edge. The overall amount of finishing is such that the article is flimsy in nature or construction, and lacking in durability. 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, the cardigan-style garment imparts the essential character of the set. You state that you believe the costumes are properly classified under subheading 9505.90.6000 as “festive articles” and cite ruling L86785, dated August 3, 2005, as support for your claim for Items 70062 and 70063. However, that ruling addresses costumes consisting of jumpsuits where the preponderance of the elements is flimsy. You are importing a cardigan-style garment and pants set. 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 is such that the costumes are neither flimsy in nature or construction, nor lacking in durability; your costumes are well made. The applicable subheading for Items 70062 and 70063 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other, Other: Other: Women’s or girls’: Other.” The rate of duty will be 32 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