CLA-2-62:OT:RR:NC:TA:353
Mr. Randy Williams
Concept Marketing
18644 E Powers Lane
Aurora, CO 80015
RE: The tariff classification of a child’s costume from China.
Dear Mr. Williams:
In your letter dated November 18, 2009, you requested a tariff classification ruling. The sample which you submitted is being returned as requested.
The submitted sample, Style# CS10-0033 Sugar Plum Fairy Costume, consists of a dress and wings. The costume will be imported in Infant 12-18 Months and Toddler 2T-4T Sizes.
The dress features an upper front, back panel and peplum of woven 100 percent polyester satin fabric, the balance of the upper front panel of knit 100 percent polyester fabric, and skirts of woven and knit 100 percent polyester knit fabric. Neither the knit portion, classifiable in heading 6111/6104, nor the woven portion, classifiable in heading 6209/6204, imparts the essential character of the set. Following General Rule of Interpretation (GRI) 3(c), the dress will be classified in the heading which occurs last in numerical order in the HTS. The wings are constructed of knit mesh fabric.
The dress features gathered pinafore sleeves with metalized thread edges, a defined gathered bust, multi-layer skirt, loose overlock stitched neck, reinforced waist, flimsy seams, hook and loop tab closure with loose overlock stitching, loose overlock stitching at the armholes and skirts, and sewn-on neck and bodice galloons.
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 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 dress is neither flimsy in nature or construction, nor lacking in durability; your costume is well made.
The applicable heading for the Style# CS10-0033 Sugar Plum Fairy Costume Infant Size will be 6209.30.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Babies’ garments and clothing accessories: Of synthetic fibers: Other, Sets.” The duty rate will be 16 percent ad valorem.
The applicable subheading for the Style# CS10-0033 Sugar Plum Fairy Costume Toddler Size 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