The tariff classification of an infant’s and child’s costume from China.

N076375 October 13, 2009 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6209.30.3020, 6205.30.2080 Mr. Giovanni Cervantes Jakks Pacific, Inc. 21749 Baker Pkwy Walnut, CA 91789 RE: The tariff classification of an infant’s and child’s costume from China. Dear Mr. Cervantes: In your letter dated August 24, 2009, received by this office on September 18, 2009, you requested a tariff classification ruling. The samples which you submitted are being returned as requested. The submitted samples are Items 26006 Disney Mickey Mouse Clubhouse Minnie Dress and 28022 Toy Story Buzz Lightyear Suit Costumes. The Item 26006 Disney Mickey Mouse Clubhouse Minnie Dress Costume consists of a dress, size 18-24 months, and mouse ears. The dress is constructed of sleeves, bodice front and skirt of woven polyester fabric, and rear bodice of knit polyester fabric; the essential character is imparted by the woven fabric. The mouse ears are constructed of rigid plastic covered by textile fabric mouse ears and a decorative bow. The dress features short puff sleeves, two layer finished collar, gathered three layer skirt, large finished waist bow, flimsy neck and seams, sturdy waist, thin elastic at the back near the waist, loose overlock stitched hook and loop tab closure, loose overlock stitching at the sleeves, and skirts, and sewn-on plastic heart and skirt ribbon. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The Item 28022 Toy Story Buzz Lightyear Suit Costume consists of a shirt and pants, size 2T-4T. The shirt and pants are constructed primarily of woven polyester fabric with some panels of woven nylon fabric. The hooded long sleeve shirt closes left over right, and features a single layer hood with capping, chest and arms with two layers of fabric and padding, a finished neck, flimsy seams, loose overlock stitched hook and loop tab closure, and loose overlock stitching at the sleeves and bottom. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The long pants have no fly and feature two layer peplum and ankles, flimsy waist and seams, and loose overlock stitching at the peplum and ankles. 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 Items 26006 dress and 28022 shirt impart 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 N028026, dated May 14, 2008, as support for your claim for Item 26006, and ruling N029295, dated June 5, 2008, as support for your claim for Item 28022; however, those rulings address costumes where the preponderance of the elements is flimsy. 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 the Item 26006 Disney Mickey Mouse Clubhouse Minnie Dress Costume set will be 6209.30.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Babies’ garments and clothing accessories: Of synthetic fibers: Other, Sets.” The rate of duty will be 16 percent ad valorem. The applicable subheading for the Item 28022 Toy Story Buzz Lightyear Suit Costume set will be 6205.30.2080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Men’s or boys’ shirts: Of man-made fibers: Other: Other, Other: Other: Boys’: Other. The rate of duty will be 29.1 cents per kilogram plus 25.9 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