The tariff classification of children’s costumes from China.

N113675 July 30, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6104.43.2020, 9505.90.6000 Ms. Norma A. Floriano Incharacter Costumes 5950 Nancy Ridge Drive, Suite 100 San Diego, CA 92121 RE: The tariff classification of children’s costumes from China. Dear Ms. Floriano: In your letter dated May 6, 2010, received by this office on July 4, 2010, you requested a tariff classification ruling. You have redesigned the Vampira and Lil’ Webbed Witch Costumes, which was the subject of classification ruling N099839, dated April 30, 2010. The sample which you submitted is being returned as requested. The Style 92007A Vampira Costume consists of a dress, sleeve overlays, and a collar. The dress is constructed of knit polyester velveteen fabric with woven polyester satin fabric front panels at the bodice and the skirt; the knit fabric imparts the essential character to the article. The long sleeve, ankle length dress features a decorative hourglass shaped front panel that runs from the neck to the bottom of the skirt, sturdy seams, tight single straight stitched back elastic, hook and loop tab closure, loose overlock stitched or raw edges, and tacked-on lace-like fabric trim. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The sleeve overlays are constructed of knit polyester lace-like fabric and have elastic bands. The stand-up collar is constructed of knit polyester velveteen fabric. The Style 92005A Lil’ Webbed Witch Costume consists of a dress, an item you refer to as a peplum, and a hat. The dress is constructed of knit polyester fabric with a woven polyester fabric front panel at the bodice; the knit fabric imparts the essential character to the article. The short sleeve knee length dress features screen printed spiders on the front of the bodice, sturdy seams and waist, hook and loop tab closure, loose overlock stitched or raw edges, thin elastic at the sleeves, and tacked-on lace-like fabric trim. The overall amount of finishing is such that the article is flimsy in nature or construction, and/or lacking in durability. The item you refer to as a peplum is a wrap-around skirt constructed of a knit polyester mesh fabric with a knit polyester fabric peplum; it features a sturdy waist, gathered skirt, and finished 2-inch wide fabric tie. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The witch hat is constructed of knit polyester 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, for the Styles 92007A Vampira and 92005A Lil’ Webbed Witch Costumes, 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. For the Style 92007A Vampira Costume 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. For the Style 92005A Lil’ Webbed Witch Costume the overall amount of finishing is such that the article is flimsy in nature and construction, and/or lacking in durability; your costume is flimsy. The applicable subheading for the Style 92007A Vampira 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. The applicable subheading for the Style 92005A Lil’ Webbed Witch Costume will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” The rate of duty will be Free. 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