The tariff classification of a costume from China.

N086261 December 18, 2009 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6209.30.3020. 6204.43.4040 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, NY 11793 RE: The tariff classification of a costume from China. Dear Ms. Benedetto: In your letter dated November 18, 2009, you requested a tariff classification ruling. The sample which you submitted is being returned as requested. The submitted sample is a Style No. CS10-0004 Pumpkin Pie Costume consisting of a dress, wings and a sash. The costume will be imported in Infant 12-18 Months and Toddler 2T-4T Sizes. The Style No. CS10-0004 dress is constructed of woven 100 percent polyester fabric with a top front insert of knit 100 percent polyester velveteen fabric. The wings are constructed of knit 100 percent polyester mesh fabric. The ribbon sash has woven textile leaves. The short sleeve dress features an embroidered pumpkin, puff sleeves with thin elastic and loose overlock stitching, a skirt that is shaped like a pumpkin with polyester fiber filling, flimsy neck and seams, sturdy waist, hook and loop tab closure with loose overlock stitching, reinforced skirt bottom, and a decorative ribbon. 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 dress is neither flimsy in nature or construction, nor lacking in durability; your costume is well made. The applicable subheading for the Style No. CS10-0004 Pumpkin Pie Costume, Infant Size, will be 6209.30.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Babies’ garments and clothing accessories: Of synthetic fibers: Other, Sets.” The duty rate will be 16 percent ad valorem. The applicable subheading for the Style# CS10-0004 Pumpkin Pie Costume, Toddler Size, 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