CLA-2-61:OT:RR:NC:TA:353
Mr. Giovanni Cervantes
Jakks Pacific, Inc.
22619 Pacific Coast Highway
Malibu, CA 90265
RE: The tariff classification of children’s costumes from China.
Dear Mr. Cervantes:
In your letter dated August 27, 2009, you requested a tariff classification ruling. The samples which you submitted are being returned as requested.
The submitted samples are Items 70071 Barbie I Can Be…Bride Dress, 89982 Barbie in a Mermaid Tale Mermaid Dress, and 70087 Barbie in a Mermaid Tale Mermaid Skirt.
Item 70071 Barbie I Can Be…Bride Dress consists of a dress and veil. The dress is constructed of front bodice panels of woven polyester fabric, rear bodice panels of knit polyester fabric, and a skirt of woven polyester net fabric; the essential character is imparted by the woven fabrics. The sleeveless dress features a ruche bodice, draped peplum, gathered multi-layer skirt, loose overlock stitched neck, tight single stitched waist, loose overlock stitched seams, thin elastic at the arm strap and waist, loose overlock stitched hook and loop tab closure, loose overlock stitching at the arm straps, peplum and skirts, and sewn-on cameo, narrow fabric at the neck and armholes, and ribbon belt.
Item 89982 Barbie in a Mermaid Tale Mermaid Dress is constructed of a front bodice panel of woven polyester fabric, rear bodice panels of knit polyester fabric, and a skirt of knit polyester fabric, woven polyester fabric, and woven polyester net fabric; the essential character is imparted by the woven fabrics. The sleeveless dress features a two layer arm strap, bias cut two layer bodice, multi-layer peplums, stylized padded two layer fish tail skirt, loose overlock stitched neck, tight single stitch waist, loose overlock stitched seams, thin elastic at the arm strap and waist, loose overlock stitched hook and loop tab closure, loose overlock stitching at the arm straps, peplums and skirts, and sewn-on cameo, fabric flower, and sequins at the neck, waist, peplum, skirt, and fishtail.
Item 70087 Barbie in a Mermaid Tale Mermaid Skirt is constructed of woven polyester and woven polyester net fabric. The skirt features a double layer waistband, two layer skirt, stylized padded two layer fish tail skirt, reinforced waist, loose overlock stitched seams, thin elastic at the waist, loose overlock stitched front hook and loop tab closure, loose overlock stitched waistband, skirt and fishtail, and sewn-on cameo, ribbons, textile flowers and sequins.
You state that you believe the costumes are properly classified under subheading 9505.90.6000 as “festive articles.” In addition, you cite ruling N013545, dated July 3, 2007, as support for you claim for Item 70071, ruling N008032, dated March 12, 2007, as support for your claim for Item 89982, and ruling C82902, dated January 16, 1998, as support for your claim for Item 70087. However, those rulings address costumes where the preponderance of the elements is flimsy. 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 costumes are neither flimsy in nature or construction, nor lacking in durability; your costumes are well made.
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, for Item 70071, the dress imparts the essential character of the set.
The applicable subheading for the Items 70071 and 89982 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 Item 70087 will be 6204.53.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts…breeches and shorts: Skirts and divided skirts: Of synthetic fibers: 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