The tariff classification of a unisex costume from China

N140078 January 26, 2011 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6104.43.2020 Mr. Frank Gomez World Exchange, Inc. 8840 Bellanca Ave. Los Angeles, CA 90045 RE: The tariff classification of a unisex costume from China Dear Mr. Gomez: In your letter dated December 6, 2010, on behalf of California Costume, you requested a tariff classification ruling. The sample will be returned to you. Item M00277 Vampira costume (child size) consists of a dress and a choker. The dress is constructed of knit polyester fabric and reaches to below the knees. It features two-piece sleeves of plain fabric and mesh fabric, a center front panel of velveteen fabric, and a two-piece faux leather lace closure at the bodice. The choker is a sheer woven ribbon with a cross pendant. 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 Vampira costume will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), 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 the 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 the National Import Specialist at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division