CLA-2-62:OT:RR:NC:TA:353
Mr. Randy Williams
Concept Marketing
18644 E. Powers Lane
Aurora, Colorado 80015
RE: The tariff classification of a child’s costume from China.
Dear Mr. Williams:
In your letter dated November 17, 2009, received by this office January 12, 2010, you requested a tariff classification ruling. The samples will be returned to you.
Style CS10-0093 Toddler Size Lil Red Riding Hood Costume consists of a dress and flimsy hooded cape. The dress is made of a knit velveteen 100 percent polyester fabric top and a woven 80 percent polyester/20 percent cotton fabric bottom. The short dress has faux ribbon laces at the front, a multi layer skirt trimmed with eyelet, an attached small apron, and a hook and loop closure at the back.
The dress is described in heading 6104, which provides for knit dresses, and in heading 6204, which provides for woven dresses. Neither component imparts the essential character of the dress, which will be classified in accordance with General Rule of Interpretation (GRI) 3 (c) under the heading that occurs last in numerical order in the HTSUS.
The dress is well made with styling, sturdy waist and seams and finished sew-on apron.
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 Style CS10-0093, Infant Size 12-18 months, Lil Red Riding Hood Costume Set 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 Style CS10-0093, Toddler Size 2T-4T, Lil Red Riding Hood Costume Set will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts . . . Dresses: Of synthetic fibers: Other: Other, Other: Girls’." The duty rate 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