CLA-2-62:OT:RR:NC:TA:353
Ms. Kim Benedetto
Seasons USA, Inc.
3434 Heather Lane
Wantagh, NY 11793
RE: The tariff classification of a child’s costume from China.
Dear Ms. Benedetto:
In your letter dated October 7, 2009, you requested a tariff classification ruling. The sample which you submitted is being returned as requested.
The submitted sample is a Style No. CS10-0066 Child Size Light Up Princess Costume consisting of a dress and removable chest piece. The costume will be imported in children’s sizes S (5-7), M (8-10) and L (12-14).
Style No. CS10-0066 is constructed of woven polyester satin fabric, knit polyester mesh skirt overlay, and a woven mesh fabric peplum. The dress features long sleeves with thin elastic and loose overlock stitched edges, a gathered off-the-shoulder portrait collar with loose overlock stitching and sewn-on galloon, removable V-shaped light up plastic chest piece, internal pocket to hold the light up mechanism, gathered multi-layer skirt, finished neck, loose single straight stitched waist and seams, hook and loop tab closure with loose overlock stitching, and loose overlock stitched peplum and skirts. When the chest piece of the dress is removed, it exposes a large portion of the chest, making it indispensable to the functioning of the garment. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability.
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 No. CS10-0066 Child Size Light Up Princess Costume 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.
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