CLA-2-61 OT:RR:NC:N3:353
Mr. Steven Papier
J.M. Rodgers Co., Inc.
1975 Linden Blvd.
Elmont, NY 11003
RE: The tariff classification of children’s tutus/skirts from China.
Dear Mr. Papier:
In your letter dated March 3, 2011, on behalf of Horizon Group USA Inc., you requested a tariff classification ruling. The samples will be returned to you.
You state that two samples were submitted with your request, however, examination reveals that three samples of tutus/skirts were submitted with your request. The pink tutu/skirt is made of 100 percent polyester woven sheer fabric. The item has a finished hem, tunneled elastic waist and a ruffle trim. The purple tutu/skirt is made of 100 percent polyester knit net fabric. The garment is multi-layered with an elastic waist and sturdy seams. The white tutu/skirt has a finished hem, a tunneled elastic waist and is made of 100 percent polyester knit net fabric.
The tutus/skirts are well made with sturdy seams, hems, styling and multiple layers.
You state that you believe the tutus/skirts are 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 purple tutu/skirt and the white tutu/skirt will 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 pink tutu/skirt will be 6204.53.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…dresses, skirts, divided skirts…breeches and shorts: Skirts and divided skirts: Of synthetic fibers: 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 the 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 the National Import Specialist Kimberly Praino at (646) 733-3053.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division