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

N087223 January 4, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6104.43.2020 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 December 7, 2009, you requested a tariff classification ruling. The sample which you submitted are being returned as requested. The submitted sample, Style# CS10-0057 Hip to the Bone Costume, consists of a dress and tights. The costume will be imported in sizes 5-7, 8-10 and 12-14. The dress is constructed of knit 100 percent polyester fabric and the tights of knit 92 percent nylon, 8 percent spandex mesh fabric. The long sleeve hooded dress features a finished neck, flimsy seams, hood edged with metalized thread, rear hook and loop tab closure with loose overlock stitching, openwork sleeves, front panel with heat transfer rib cage, decorative faux waist embellishment, and a skirt with faux zipper pockets and multiple layers of ruffles with finished edges. The tights feature heat transfer bones. 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# CS10-0057 Hip to the Bone 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