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

N084991 December 14, 2009 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6204.63.3530 Mr. Randy Williams Concept Marketing 18644 E Powers Lane Aurora, CO 80015 RE: The tariff classification of a child’s costume from China. Dear Mr. Williams: In your letter dated November 4, 2009, you requested a tariff classification ruling. The sample which you submitted are being returned as requested. The submitted sample, Style# CS10-0076 Indian Warrior Costume, consists of a shirt, pants, collar, headpiece, and breechcloth panel. The costume will be imported in sizes 5-7, 8-10 and 12-14. The shirt, skirt, collar and breechcloth panel are constructed of woven 100 percent polyester fabric that has been brushed to imitate leather. The headpiece is constructed of a highly decorative narrow fabric. The long sleeve shirt features sewn on sleeve fringes, loose overlock stitched neck, inferior seams, partial rear hook and loop tab closure with loose overlock stitching, and loose overlock stitching at the sleeves and bottom of the garment. The overall amount of finishing is such that the article is flimsy in nature or construction, and is lacking in durability. The pants have no fly and feature a sewn on fringe and highly decorative narrow fabric on the legs, elasticized tunnel waist, inferior seams, and loose overlock stitching at the ankles. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The collar and breechcloth panel feature a fringe and highly decorative narrow fabric, and the headband has a textile “feather.” 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 pants impart 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# CS10-0076 Indian Warrior Costume will be 6204.63.3530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Other, Trousers and breeches: Girls’: Other.” The rate of duty will be 28.6 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