Sell them on Etsy.com
That is more of your client than a Wal Mart client.
Not sure if it could be a whole business just Tutus.. look on line and you will see there are lots of people that make them.
Many are made on a mass basis, so yes, their prices will make them easier to sell.. But for clients that want something super special.. that is your client. Maybe consider custom Tutus.. You show what they will look like and the quality and then you can make them in whatever color or accessories a client would want.
Consider selling them with a group of people that will share a booth at an art fair or a children's or parents event.. So you can get your name out there. Maybe add headbands, Crowns, hair accessories or a pink Tshirt with a cute saying about "girls that wear tutus today will be President's in the future".. You get the drift.
Remember if you sell them to a store we take a a mark up for retail.. If you are selling it to a store at wholesale for $20. we are going to sell it on the floor for $40. to $45.00 depending on the shipping prices etc.
Consider what other things you can do to make yours stand out..
I noticed Costco was selling Tutus right before Halloween. They were really thick and well done, but no embellishments. They also had them for really young toddlers attached to leggings!!!! Sooo cute. I wished I had someone to give a pair to.