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 22, 2009, you requested a tariff classification ruling. The sample which you submitted is being returned as requested.
The submitted sample is a Style No. CS10-0122 Royal Highness Costume, Child S (5-7), consisting of a dress and hoop underskirt. The Style No. CS10-0122 Royal Highness Costume will also be imported in sizes Child M (8-10) and Child L (12-14).
The short sleeve dress is constructed of a top front panel of woven polyester brocade fabric with metallic strip, back panel and sleeves of polyester woven satin fabric, and a long skirt of polyester woven satin fabric with a knit mesh overlay. The essential character of the dress is imparted by the polyester woven satin fabric. The dress features a pleated collar with loose overlock stitching, off-the shoulder puff sleeves with thin elastic and loose overlock stitching, multi layer skirt with a draped peplum and loose overlock stitching, sturdy neck and waist, flimsy seams, hook and loop tab closure with loose overlock stitching, and decorative sewn-on bow and galloon on the bodice.
The hoop underskirt is constructed of knit polyester mesh fabric. It features a sturdy waist, tunneled hoops at the hips and skirt bottom, and a hanger loop.
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 Style No. CS10-0122 Royal Highness Costume consists of two or more garments. Note 14 of Section XI, of the HTSUSA, requires that textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. If a set cannot exist by application of Note 14, the articles that may be packaged with the garments must also be classified separately.
The applicable subheading for the Style No. CS10-0122 dress 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 the Style No. CS10-0122 hoop underskirt will be 6108.11.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Slips and petticoats: Of man-made fibers, Girls’." The duty rate will be 14.9 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