CLA-2-61:OT:RR:NC:TA:353
Mr. Jordan Kort
What Kids Want!, Inc.
19428 Londelius St
Northridge, CA 91324
RE: The tariff classification of a child’s costume from China.
Dear Mr. Kort:
In your letter dated July 8, 2010, you requested a tariff classification ruling. The sample which you submitted is being returned as requested.
The submitted sample is a Princess “Dance Diva Waltz” Costume that is part of a Diva Dance Set Assortment. The costume consists of a dress, headband/tiara, necklace, earrings, bracelet, gloves and CD. The dress is constructed of a knit polyester velveteen fabric bodice and a knit polyester mesh fabric skirt. The sleeveless dress features a raw neckline, sturdy waist and seams, double layer gathered skirt, elasticized sequin arm straps, raw edges, and sewn-on textile rosette. The headband is made of semi-rigid plastic with a tiara on top. The necklace is made of plastic beads and a plastic jewel-look pendant, the plastic earrings and bracelet have a jewel look. The knit lace-like fabric gloves have fourchettes. The CD contains six songs.
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, for the Princess “Dance the Waltz” Costume, 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 Princess “Dance Diva Waltz” Costume 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.
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