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 an infant and toddler costume from China.
Dear Mr. Williams:
In your letter dated February 24, 2010, you requested a tariff classification ruling. You have redesigned the Mischievous Devil Costume, which was the subject of classification ruling N083095, dated November 24, 2009. The sample which you submitted is being returned as requested.
The submitted sample Style # CS10-0077-R1 Mischievous Devil Costume consists of a dress and a headband. The costume comes in Infant Size 12-18 Months and Toddler Size 2T-4T. The dress is made of woven 100 percent polyester fabric. The dress has an overlock stitched square neckline, multi-panel bodice, sturdy waist, gathered multi-layer skirt, and a hook and loop closure at the back.
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# CS10-0077-R1 Infant Mischievous Devil 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 CS10-0077-R1 Toddler Mischievous Devil 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