The tariff classification of a child’s costume from China.

N083077 December 3, 2009 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6104.43.3020 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, NY 11793 RE: The tariff classification of a child’s costume from China. Dear Ms. Benedetto: In your letter dated October 16, 2009, received by this office on November 5, 2009, you requested a tariff classification ruling. The sample which you submitted is being returned as requested. The submitted sample is a Style No. CS10-0069 Child Size Light Up Butterfly Costume consisting of a dress, cummerbund-style clothing accessory that you refer to as a corset, and wings. The costume will be imported in children’s sizes S (5-7), M (8-10) and L (12-14). The Style No. CS10-0069 dress is constructed on knit 100 percent polyester mesh fabric. The sleeveless dress features an armhole with a gathered shoulder strap with loose overlock stitching, gathered multi-layer bodice, gathered multi-layer skirt, neckline with metallic thread, sturdy waist, flimsy seams, hook and loop tab closure with loose overlock stitching, a peplum and two skirts with loose overlock stitching, and textile flowers that are glued onto the skirt. The cummerbund-style clothing accessory with an attached peplum lights up and is constructed of woven 100 percent polyester satin fabric with a PVC insert. The wings are constructed of 100 percent knit polyester mesh fabric. 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 dress imparts the essential character of the set. You state that you believe the costume is properly classified under heading 9505 as a “festive article.” 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 article is neither flimsy in nature or construction, nor lacking in durability; your costume is well made. The applicable subheading for the Style No. CS10-0069 Child Size Light Up Butterfly Costume will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Dresses: Of synthetic fibers: 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