The tariff classification of child’s costume from China.

N088357 January 19, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6104.43.2020 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, NY 11793 RE: The tariff classification of child’s costume from China. Dear Ms. Benedetto: In your letter dated December 7, 2009, you requested a tariff classification ruling. The sample which you submitted is being returned as requested. The submitted sample, Style No. CS09-0049 Punky Kitty Costume, consists of a dress, tights, choker, arm cover, and headpiece. The costume will be imported in sizes S (5-7), M (8-10) and L (12-14). The Style No. C09-0049 dress is constructed of a knit 100 percent polyester top and woven metallic fabric skirt. The dress features one cap sleeve and one cap sleeve/short sleeve, a bodice with a screen printed skeleton kitty, multi layer skirt, flimsy neck, sturdy waist and seams, hook and loop tab closure, loose overlock and raw edges, and sewn on ribbon and bow embellishments. The essential character of the dress is imparted by the top knit portion. The tights and arm cover are constructed of knit polyester fabric. The choker is constructed of woven polyester fabric. The headpiece is constructed of semi-rigid plastic covered with textile 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. CS09-0049 Punky Kitty 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