The tariff classification of costumes from China.

N068115 July 31, 2009 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6114.30.1020, 6114.30.3070 Mr. William Ortiz S.J. Stile Associates Ltd. 181 South Franklin Ave. Valley Stream, NY 11581 RE: The tariff classification of costumes from China. Dear Mr. Ortiz: In your letter dated June 12, 2009, on behalf of Vandale Industries, you requested a tariff classification ruling. Style 164XT Santa Helper Costume consists of an upper body garment and bottom garment made of knit 92 percent nylon and 8 percent spandex fabric. The upper body garment extends to the waist with an under wire under the bust and half inch adjustable straps. The top back edge is cut straight across from side seam to side seam. The garment is trimmed with marabou feathers. The bottom garment resembles a short skirt with marabou feather trim and an attached thong; however, it has insufficient coverage to be worn as a skirt. Style 160ST French Maid Costume consists of a one piece garment that resembles a short dress. The garment is made of knit 92 percent nylon and 8 percent spandex fabric. The garment has a bra-like top with lace-like trim and ½ inch adjustable straps. The garment is backless with a low cut waist, a bow at the back and a lace-like trim at the bottom. There is a very small lace-like apron at the front. Style 163XT School Girl Costume consists of upper body garment and bottom garment consisting of knit 92 percent nylon and 8 percent spandex fabric. The upper body garment extends to the waist with an under wire under the bust and half inch adjustable straps. The top back edge is cut straight across from side seam to side seam. The garment is trimmed with a plaid tie at the bust. The bottom garment resembles a short skirt with marabou feather trim and an attached thong; however, it has insufficient coverage to be worn as a skirt. The costumes have styling, finished neck and waist, sturdy seams, and are hemmed or have trimmed edges. Style 164XT Santa Helper Costume and Style 163XT School Girl Costume consist 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. You state that 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, 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 costumes are well made. The applicable subheading for the upper body garment for Styles 164XT and 163XT will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of man-made fibers: tops: women’s. The duty rate will be 28.2% ad valorem. The applicable subheading for bottom garments, Styles 164XT and 160ST, and the one piece garment, Style 163XT will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’.” 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