CLA-2-61:OT:RR:NC:TA:353
Ms. Kim Benedetto
Seasons USA, Inc.
3434 Heather Lane
Wantagh, NY 11793
RE: The tariff classification of an infants and toddler costume from China.
Dear Ms. Benedetto:
In your letter dated October 21, 2009, you requested a tariff classification ruling. The sample which you submitted is being returned as requested.
The submitted sample is a Style No. CS10-0135 Fairytale Princess Costume, size Toddler (2T-4T) consisting of a dress. The Style No. CS10-0135 Fairytale Princess Costume will also be imported in size Infant (12-18 months).
The short sleeve dress is constructed of a top of 100 percent knit polyester fabric, and a long skirt of 100 percent knit mesh polyester fabric. The dress features a draped neckline, puff sleeve with thin elastic and loose overlock stitching, faux lace-up bodice, gathered multi-layer skirt, sturdy neck and waist, flimsy seams, loose overlock stitched collar, hook and loop tab closure with loose overlock stitching, peplum with galloon finished edge, loose overlock stitched skirt edges, and decorative sewn-on bows and galloons on the bodice.
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 No. CS10-0135 Fairytale Princess Costume, size Toddler (2T-4T) will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Dresses: Of synthetic fibers: Other, Girls’.” The rate of duty will be 16 percent ad valorem.
The applicable subheading for the Style No. CS10-0135 Fairytale Princess Costume, size Infant (12-18 months), will be 6111.30.5070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Babies’ garments and clothing accessories, knitted or crocheted, Of synthetic fibers: Other, Other, Other." 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