The tariff classification of children’s costumes from China.

N115878 August 13, 2010 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6204.43.4040, 6104.43.2020 Ms. Vanessa Vizcarra Paper Magic Group, Halloween Division 345 7th Ave., 6th Floor New York, New York 10001 RE: The tariff classification of children’s costumes from China. Dear Ms. Vizcarra: In your letter dated July 12, 2010, you requested a tariff classification ruling. The samples will be returned to you. Four samples were submitted with your request. The Pirate Maiden Costume consists of a dress and headband made of 100 percent polyester fabric. The dress has long sleeves that are elasticized at the wrist, faux laces at the bodice with trim, a sash at the waist and a hook and loop closure at the back. The front portion of the skirt is made of knit fabric, and the back of the skirt, and entire top is made of woven fabric. The essential character of the dress is imparted by the woven fabric portion. The Pirate Maiden Costume will be imported in the following sizes: Item 6769589 Size 2T Item 6769590 Size 3T-4T Item 6769625 Size Small Item 6769626 Size Medium Item 6769627 Size Large The All American Cheerleader Costume consists of a dress and hair ties made of woven 100 percent polyester satin fabric. The short sleeve dress has a gored skirt, a print of USA with a mega phone on the front of the bodice, and a hook and loop closure at the back. The All American Cheerleader Costume will be imported in the following sizes: Item 6791000 Size 2T Item 6791001 Size 3T-4T Item 6769673 Size Small Item 6769674 Size Medium Item 6769675 Size Large The French Maid Costume consists of a dress made of woven 100 percent polyester satin fabric and a headband. The dress has short sleeves, elasticized neckline and waist and a small attached apron. The sleeves, neckline and apron are trimmed with a lace-like fabric. The French Maid Costume will be imported in the following sizes: Item 6769608 Size Small Item 6769609 Size Medium Item 6769610 Size Large The Native American Beauty Costume consists of a dress made of knit 100 percent polyester fabric and headband. The dress is cut on the sleeves and hem to resemble buckskin and at the bottom and neckline there is a ribbon trim that matches the headband. At the waist there are two self fabric ties. The Native American Costume will be imported in the following sizes: Item 6769642 Size Small Item 6769643 Size Medium Item 6769644 Size Large All of the above costumes are well made with styling, sturdy waist and seams and embellishments. 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 for the Pirate Maiden Items 6769589, 6769590, 6769625, 6769626, 6769627, All American Cheerleader 6791000, 6791001, 6769673, 6769674, 6769675, French Maid 6769608, 6769609, 6769610 and Native American Costume 676964, 6769643, 6769644 imparts the essential character of the set. You state that you believe the costumes are properly classified under heading 9505 as a “festive articles.” 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 articles are neither flimsy in nature or construction, nor lacking in durability; your costumes are well made. The applicable subheading for the Pirate Maiden Items 6769589, 6769590, 6769625, 6769626, 6769627, All American Cheerleader 6791000, 6791001, 6769673, 6769674, 6769675 and French Maid Costume Set 6769608, 6769609, 6769610 will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…dresses, skirts, divided skirts…breeches and shorts: Dresses: Of synthetic fibers: Other: Other, Other: Girls’." The rate of duty will be 16 percent ad valorem.The applicable subheading for the Native American Beauty Costume Set Items 6769642,6769643 and 6769644 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