N031163

July 16, 2008

CLA-2-62:OT:RR:NC:3:353

CATEGORY: Classification

TARIFF NO.: 6204.43.4040

Ms. Tracy Beck

Creative Designs International, Inc.

A subsidiary of Jakks Pacific, Inc.

2540 Metropolitan Drive

Trevose, PA 19053-6738

RE: The tariff classification of costume dresses from China.

Dear Beck:

In your letter received in this office on June 17, 2008, you requested a
classification ruling.

The submitted samples are Items 89620 Barbie and the Diamond Castle
Princess Liana, 89621 Barbie and the Diamond Castle Princess Alexa,
62480 Disney Princess Sleeping Beauty and 62489 Disney Princess Belle
Dresses.

Item 89620 Barbie and the Diamond Castle Princess Liana Dress is
constructed of woven polyester and nylon fabric panels, except the top
rear panels that are of knit polyester fabric, and has woven nylon net
fabric sleeves and overlays. The dress features a layered and defined
upper chest area, two-layer top front panel, finished drop waist look,
reinforced neckline, flimsy waist and seams, short sleeves with thin
elastic and loose overlock stitching, loose overlock stitched hook and
loop closure, multi-layered skirt with loose overlock stitching, balloon
peplum with thin elastic, ruffled peplum with loose overlock stitching,
and six sewn-on embellishments.

Item 89621 Barbie and the Diamond Castle Princess Alexa Dress is
constructed of woven polyester and nylon fabric panels, except the top
rear panels that are of knit polyester fabric, and has woven nylon net
fabric overlays. The dress features off-the-shoulder pleated dress
straps with loose overlock stitching, pleated upper chest area,
two-layer top front panel, reinforced neckline, flimsy waist and seams,
loose overlock stitched hook and loop closure, three-layer skirt with
loose overlock stitching, ruffled peplum with loose overlock stitching,
and six sewn-on embellishments.

Item 62480 Disney Princess Sleeping Beauty Dress is constructed of woven
polyester and nylon fabric panels, except the top rear panels that are
of knit polyester fabric, and has woven nylon net fabric top skirt,
sleeves and overlays. The dress features a layered off-the-shoulder
look, two-layer top front panel, finished neckline, flimsy waist and
seams, loose overlock stitched arm straps with thin elastic, loose
overlock stitched hook and loop closure, layer peplum with loose
overlock stitching, multiple-layer gathered skirts, two with loose
overlock stitching, and seven sewn-on embellishments.

Item 62489 Disney Princess Belle Dress is constructed of woven polyester
and nylon fabric panels, except the top rear panels that are of knit
polyester fabric, and has woven nylon net fabric top skirt and overlays.
The dress features an off-the-shoulder look, ruffled two-layer top front
panel, reinforced neckline, flimsy waist and seams, loose overlock
stitched arm straps with thin elastic, loose overlock stitched hook and
loop closure, a peplum with loose overlock stitching, two-layer skirt
with loose overlock stitching where one skirt is gathered and draped and
the other skirt is ruffled, and six sewn-on embellishments.

You believe the costumes 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]{.underline}, 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 dresses are
well made.

The applicable subheading for the Items 89620 Barbie and the Diamond
Castle Princess Liana, 89621 Barbie and the Diamond Castle Princess
Alexa, 62480 Disney Princess Sleeping Beauty and 62489 Disney Princess
Belle Dresses will be 6204.43.4040, Harmonized Tariff Schedule of the
United States (HTSUS), which provides for \"Women's or girls' suits,
ensembles, suit-type jackets, blazers, dresses, skirts...Dresses: Of
synthetic fibers: Other: Other, Other: Girls'.\" The duty rate will be
16 percent ad valorem. The textile category designation is 636.

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/.

With the exception of certain products of China, quota/visa requirements
are no longer applicable for merchandise which is the product of World
Trade Organization (WTO) member countries. Quota and visa requirements
are the result of international agreements that are subject to frequent
renegotiations and changes. To obtain the most current information on
quota and visa requirements applicable to this merchandise, we suggest
you check, close to the time of shipment, the "Textile Status Report for
Absolute Quotas" which is available on our web site at www.cbp.gov. For
current information regarding possible textile safeguard actions on
goods from China and related issues, we refer you to the web site of the
Office of Textiles and Apparel of the Department of Commerce at
otexa.ita.doc.gov.

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