CLA-2-62:OT:RR:NC:TA:353
Ms. Kim Benedetto
Seasons USA, Inc. 3434 Heather Lane
Wantagh, New York 11793
RE: The tariff classification of a child’s costume from China.
Dear Ms. Benedetto:
In your letter dated December 15, 2009, you requested a tariff classification ruling.
Style CS09-0056 Southern Beauty Ballroom Princess Costume consists of a dress, hoop underskirt/petticoat, gloves and belt. The long dress is made of woven 100 percent polyester fabric. The dress has wide net straps, net ruffles cascading down the skirt and a hook and loop closure at the back. The double hoop underskirt/petticoat has an elastic waist and is made of knit 100 percent knit polyester fabric. The gloves with forchettes are made of knit 100 percent polyester fabric. The sash/belt is made of woven polyester fabric and is approximately 1 ¾ inch wide. The costume is well made with a styling and sturdy waist and seams.
Style SC09-0056 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.
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 dress, Style CS09-0056 will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . . Dresses: Of synthetic fibers: Other: Other, Other: Girls’." The duty rate will be 16 percent ad valorem.
The applicable subheading for the hoop underskirt/petticoat, Style CS09-0056 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 the gloves Style CS09-0056 will be 6116.10.9500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Gloves, mittens and mitts, knitted or crocheted: impregnated, coated or covered with plastics or rubber: Other: With fourchettes: Other." The duty rate will be 7 percent ad valorem.
The applicable subheading for the sash, Style CS-09-0056 will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other made up clothing accessories; parts of garments…Accessories: Other: Other, Of man-made fibers." The duty rate 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/.
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