The tariff classification of a costume from China, Taiwan, India, and Vietnam.

N055976 April 9, 2009 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6114.30.3060 Ms. Irene Tsiavos Fun World 80 Voice Road Carle Place, New York 11514 RE: The tariff classification of a costume from China, Taiwan, India, and Vietnam. Dear Ms. Tsiavos: In your letter dated March 17, 2009, you requested a tariff classification ruling. You have redesigned the kilt from the Style 130614 and 130614H Adult Big Shot Scott Costume, which was the subject of ruling N048308, dated February 4, 2009. You believe the changes to the kilt have made it flimsy, and believe that the costume should now be classified in subheading 9505.90.6000. The sample which you submitted is being returned as requested. The merchandise is a Style 130614 and 130614H Adult Big Shot Scott Costume. The costume consists of a shirt, kilt, bandoleer, hat, sock cuffs, and belt with shot glass holder and shot glasses. The shirt is constructed of woven 65 percent cotton, 35 percent polyester fabric. Although the shirt features a stylized sleeve, finished neck, and finished front tie closure with metal grommets, it also features flimsy seams, hook and loop tab closure at the wrist with loose overlock stitching, and loose overlock stitching at the single layer collar, wrists and shirt bottom. The overall amount of finishing is such that the article is flimsy in nature or construction, and lacks durability. The kilt is constructed of knit polyester tartan fabric. Although the kilt features flimsy seams and bottom edge, it also features a heavy duty tunneled, elasticized waist and pleats. In addition, in the redesign you have added a rear tie closure. The “tie” portion of the “tie closure” consists of two pieces of fabric measuring approximately 2-inches by 16-inches and is considered a sewn-in belt rather than a string tie; the “closure” portion of the “tie closure” has a raw edge, but features a single straight stitch approximately ¼-inch from the edge that connects to the skirt and waistband and folds the fabric, creating a finished edge. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The bandoleer, which you call a sash, is constructed of knit polyester tartan fabric. The tam o’shanter hat and sock cuffs are constructed of knit polyester fabric. The belt with shot glass holder is constructed of cellular plastic, and the shot glasses are made of plastic. Styles 130615 and 130615H Plus Big Shot Scott are identical to Styles 130614 and 130614H except for size. 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, the kilt imparts the essential character of the set. 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. Your costume is well made. The applicable subheading for the Styles 130614, 130614H, 130615, and 130615H Adult Big Shot Scott Costumes will be 6114.30.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of man-made fibers: other: men’s or boys’. The rate of duty will be 14.9 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