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

N091785 February 19, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6210.10.9040 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 18, 2009, received by this office on January 22, 2010, you requested a tariff classification ruling. The sample which you submitted is being returned as requested. The submitted sample, Style# CS10-0152 Pumpkin Costume, consists of a one piece garment. The costume will be imported in Child sizes 5-7, 8-10 and 12-14. The Style # CS10-0152 Pumpkin Costume is constructed of 100 percent nonwoven polyester fabric. The sleeveless, one piece garment reaches to mid thigh. The six panel garment is shaped like a pumpkin and features a glued on fabric jack-o-lantern face, “veined leaf” look multi layer collar, sturdy neck and seams, rear hook and loop tab closure, and loose overlock stitched edges. 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 # CS10-0152 blouse will be 6210.10.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Of fabrics of heading 5602 or 5603: Other: Other: Other, Other." The duty rate 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