CLA-2:61:OT:RR:NC:TA:353
9505.90.6000
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 February 25, 2010, you requested a tariff classification ruling. You have redesigned the Sugar Plum Fairy Costume, which was the subject of classification ruling N086263, dated December 18, 2010. The sample which you submitted is being returned as requested.
Style CS10-0033-R1 Sugar Plum Fairy Costume consists of a blouse which you identify as a dress, tutu/skirt, and wings. The blouse is made of woven polyester fabric with an inset of knit velour fabric. The garment has pinafore-style straps, a peplum at the bottom and a hook and loop closure at the back. The multi-layer tutu/skirt is made of knit 100 percent polyester fabric with a woven lining and a tunneled elastic waist. The wings are made of net 100 percent polyester fabric.
The costume is well made with styling, tunneled elastic waist and sturdy seams.
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 CS10-0033-R1 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.
The applicable subheading for the blouse, Style CS10-0033-R1 Infant size 12-18 months will be
6209.30.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Babies’ garments and clothing accessories: Of synthetic fibers”: Other, Other: Imported as parts of sets.” The duty rate will be 16 percent ad valorem.
The applicable subheading for the tutu/skirt Style CS10-0033-R1 Infant size 12-18 months will be 6111.30.5030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Babies’ garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Other, Other: Imported as parts of sets." The duty rate will be 16 percent ad valorem.
The applicable subheading for blouse, Style CS10-033-R1 Toddler size 2T-4T will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "…Other garments, women’s or girls’: Of man-made fibers, Other." The rate of duty will be 16 percent ad valorem.
The applicable subheading for the tutu/skirt, Style CS10-0033-R1 Toddler sizes 2T-4Twill be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for " Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Girls’." The rate of duty will be 16 percent ad valorem.
The applicable subheading for the wings will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical jokes articles: parts and accessories thereof: Other: Other." The duty rate will be Free.
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