The tariff classification of costumes from China.

N064538 July 8, 2009 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 9505.90.6000, 6211.43.0010, 6205.30.2080, 6204.63.3530 6505.90.8090, 9208.90.0080, 3926.20.9050, 6104.43.2010 Mr. Terrance O’Neill Maersk Customs Services Inc. 680 Knox Street, Suite 200 Torrance, California 90502 RE: The tariff classification of costumes from China. Dear Mr. O’Neill: In your letter dated June 8, 2009, on behalf of Amscan, Inc., you requested a tariff classification ruling. The samples will be returned to you. Item 1106 Mother Superior Adult Costume Set consists of a habit/dress, wimple, veil and gloves made of knit man made fiber fabric. The flimsy long habit/dress has long sleeves and a string tie at the back and has raw edge at the hem and wrists. The wimple is a hood like item that extends to the shoulder and chest and has a hook and loop closure at the back and the veil has an elastic band. The wrist length gloves are without forchettes. Item 1333 Adult Jail Bird Costume consists of a unisex one size coverall made of woven man made fiber fabric. The well made garment has sturdy seams and is hemmed at the wrists and bottom of pants. The coverall has a finished pointed collar and a full front zippered closure. Item 201 Child’s Deluxe Police Officer Costume consists of a shirt, pants and policeman’s hat made of woven man-made fiber fabric. Accompanying the costume is a plastic whistle on a braided cord and a belt with holster made of cellular plastic material. The well made shirt has long hemmed sleeves, hemmed bottom, two flap breast pockets with button holes and buttons, epaulets on the shoulders, finished pointed collar and a left over right hook and loop closure. The pants without a fly have sturdy seams, a hemmed bottom and a tunneled elastic waistband. The policeman’s hat has a plastic peak and an emblem at the front. Item 2303 Graveyard Fairy Costume Set consists of a dress, wings and arm warmers made of knit man made fiber fabric. The well made dress has a ribbon laced front with metal grommets; a multi layered skirt, full back zipper closure and hemmed armholes. Item 2307 Aqua Fairy Costume Set consists of a dress, wings, arm covers and headband made of knit man made fiber fabric. The well made sleeveless dress has an embellished bodice and a ribbon laced front with metal grommets. The garment also features a multi layered skirt and a self tie at the back. 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. For Item 1106 Mother Superior 5-Piece Adult Costume, the overall amount of finishing is such that the article is flimsy in nature or construction, and lacking in durability; the costume is flimsy. For the Item 1333 Jail Bird, Item 201 Deluxe Police Officer, Item 2303 Graveyard Fairy and Item Aqua Fairy, the overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability; the costume is well made. 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 dress for Item 2303, Graveyard Fairy and Item 2307 Aqua Fairy imparts the essential character of the set. The Item 201, Child’s Deluxe Police Officer Costume consists of two or more garments. Note 14 of Section XI, of the HTSUS, 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. Chapter 62, Note 8. Garments of this chapter designed for left over right closure at the front shall be regarded as men’s or boys’ garments, and those designed for right over left closure at the front as women’s or girls’ garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes. The applicable subheading for Item 1106, Mother Superior Adult Costume Set will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles…parts and accessories thereof: Other: Other.” The rate of duty will be Free. The applicable subheading for Item 1333, Jail Bird Costume, will be 6211.43.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Track suits, ski-suits and swimwear, other garments: Other garments, women’s or girls’: Of man-made fibers, coveralls, jumpsuits and similar apparel: Other: Women’s.” The duty rate will be 16 percent ad valorem. The applicable subheading for the shirt, Item 201 Deluxe Police Officer will be 6205.30.2080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Men’s or boys’ shirts: Of man-made fibers: Other: Other, Other: Other: Boys’: Other.” The duty rate will be 29.1 cents per kg. + 25.9 percent ad valorem. The applicable subheading for the pants, Item 201, Deluxe Police Officer will be 6204.63.3530, Harmonized Tariff schedule of the United States (HTSUS), which provides for “Women’s or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, ...: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other, Trousers and breeches: Girls’: Other.” The duty rate will be 28.6 percent ad valorem. The applicable subheading for the hat, Item 201, Deluxe Police Officer will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric…Other: Other: Of man-made fibers: Other: Not in part of braid, Other: Other: Other.” The rate of duty will be 18.7 cents /kg + 6.8 percent ad valorem. The applicable subheading for the plastic whistle, Item 201, Deluxe Police Officer will be 9208.90.0080, Harmonized Tariff Schedule of the United States (HTSUS, which provides for “Music boxes …whistles, call horns and other mouth-blown sound signaling instruments: Other: Other.” The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the belt with holster, Item 201, Deluxe Police Officer will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories: Other: Other, Other." The rate of duty will be 5% ad valorem. The applicable subheading for Item 2303 Graveyard Fairy and Item 2307 Aqua Fairy will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls' suits, ensembles…dresses, skirts, divided skirts, trousers…knitted or crocheted: Dresses: Of synthetic fibers, Other, Women’s.” 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