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 17, 2009, received by this office on February 17, 2010, you requested a tariff classification ruling. You have redesigned the Light Up Princess Costume, which was the subject of classification ruling N080476, dated November 4, 2009. The sample which you submitted is being returned as requested.
The submitted sample is a Style No. CS10-0066-R2 Child Size Light Up Princess Costume consisting of a dress and 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 chest piece is constructed of woven satin fabric with a V-shaped light up plastic overlay and light up mechanism. The dress features long gathered sleeves with thin elastic and loose overlock stitched edges, neckline with loose overlock stitching, gathered multi-layer skirt, sturdy waist and seams, hook and loop tab closure with loose overlock stitching, and loose overlock stitched peplum and skirts; the overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability.
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 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-R2 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