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 December 2, 2009, received by this office on January 12, 2010, you requested a tariff classification ruling. The sample which you submitted is being returned as requested.
The submitted sample is a Style No. CS10-0145 Golden Princess Costume, Child S (5-7), that consists of a dress, hoop petticoat, and skirt overlay. The Style No. CS10-0145 Golden Princess Costume will also be imported in sizes Child M (8-10) and Child L (12-14).
The Style No. CS10-0145 short sleeve dress is constructed of woven 100 percent polyester satin fabric with a woven brocade fabric insert at the front of the bodice. The short sleeve dress features an upper bodice overlay, puff sleeves with thin elastic and loose overlock stitching, gathered skirt with loose overlock stitching, sturdy neck and waist, flimsy seams, and rear hook and loop tab closure with loose overlock stitching.
The Style No. CS10-0145 hoop petticoat is constructed of knit 100 percent polyester mesh fabric. It features a sturdy waist, tunneled hoops at the hips and skirt bottom, and a hanger loop.
The Style No. CS10-0145 skirt overlay is constructed of knit 100 percent polyester fabric and features gathering and a ribbon tie.
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. CS10-0145 Golden Princess 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. CS10-0145 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. CS10-0145 hoop petticoat 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.
The applicable subheading for the Style No. CS10-0145 skirt overlay will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up clothing accessories, knitted or crocheted…parts of garments or of clothing accessories: Other accessories: Other: Other, Of man-made fibers: Other.” The rate of duty will be 14.6 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