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

N124610 October 22, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6104.53.2020 Mr. Kevin Maher C-Air Customhouse Brokers 181 S. Franklin Avenue Valley Stream, New York 11581 RE: The tariff classification of a children’s costume from China. Dear Mr. Maher: In your letter dated September 16, 2010, on behalf of SML Sport Ltd., you requested a tariff classification ruling. The sample will be returned to you. The submitted sample that you identify as a “Tutu Couture” Costume consists of a tutu/skirt, tiara/headband and wand. The tutu/skirt is constructed of knit nylon mesh fabric. The tutu/skirt is made of pieces of mesh fabric attached to the waistband that create a multiple layer skirt; there is a tunnel waistband with sturdy ¾” thick elastic, and edges of mesh fabric that do not easily fray or unravel. The plastic headband is covered and decorated with textile fabric and the costume will be packaged in a cardboard box. 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 tutu/skirt 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 with sturdy waistband and styling. The applicable subheading for the “Tutu Couture” Costume will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for " Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Skirts and divided skirts: 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