The tariff classification of an infant and toddler costume from China.

N087908 January 7, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6209.30.3040, 6204.43.4030 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, New York 11793 RE: The tariff classification of an infant and toddler costume from China. Dear Ms. Benedetto: In your letter dated December 2, 2009 you requested a tariff classification ruling. The sample will be returned to you. Style CS10-0041 Petite Ballerina Costume consists of a halter-style dress made of 100 percent polyester fabric. The top of the garment is made of woven fabric and the bottom is made of knit net fabric. The dress has a pinafore-style collar trimmed with metalized yarn, spangle trim down the front and a multi layer skirt with a metalized trimmed peplum. The costume is well made with styling, sturdy waist, metalized edge on collar and peplum. The dress is described in heading 6104, which provides for knit dresses, and in heading 6204, which provides for woven dresses. Neither component imparts the essential character of the dress, which will be classified in accordance with General Rule of Interpretation (GRI) 3 (c) under the heading that occurs last in numerical order in the HTSUS. 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 CS10-0041 Infant Petite Ballerina Costume will be 6209.30.3040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Babies’ garments and clothing accessories, Of synthetic fibers: Other, Other: Other." The duty rate will be 16 percent ad valorem. The applicable subheading for the Style CS10-0041 Toddler Petite Ballerina Costume will be 6204.43.4030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Dresses: Of synthetic fibers: Other: Other: Other: Women’s." 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