CLA-2-61:OT:RR:NC:TA:353
Ms. Kim Benedetto
Seasons USA, Inc.
3434 Heather Lane
Wantagh, New York 11793
RE: The tariff classification of child’s costume from China.
Dear Ms. Benedetto:
In your letter dated February 24, 2010, you requested a tariff classification ruling. You have redesigned the Child Size Royal Highness Costume, which was the subject of classification ruling N082722, dated November 25, 2009. The sample which you submitted is being returned as requested.
Style CS10-0122-R1 Child Size Royal Highness Costume consists of a long dress, hoop petticoat which you refer to as an underskirt, neck accessory and an apron accessory.
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. The garment has a square neckline with trim at the front and hook and loop closure at the back. The essential character of the dress is imparted by the polyester woven satin fabric.
The double hoop petticoat is constructed of knit polyester mesh fabric. It features a sturdy waist, tunneled hoops at the hips and bottom, and a hanger loop.
The knit polyester fabric apron ties around the waist with a ribbon closure at the back. The apron is not for protection of the dress. The neck accessory is made of knit polyester fabric and attaches to the neckline by means of hook and loop tabs.
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. Style 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 Style 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 Style 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.
The applicable subheading for apron and neck accessories 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/.
Your inquiry does not provide enough information for us to give a classification ruling on the bow, which was not included with the samples. Your request for a classification ruling should include a sample and the fabric content. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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