The tariff classification of Textile Costumes from China.

N072725 September 9, 2009 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000; 6104.43.2020; 6211.43.0091 Mr. Gary Felsenthal Team Creations (HK) LTD. 333 North State Road No. 46 Briarcliff Manor, NY 10510 RE: The tariff classification of Textile Costumes from China. Dear Mr. Felsenthal: In your letter dated April 2, 2009, and received on August 20, 2009, you requested a tariff classification ruling. The Light-Up Pirate Costume, item number 88209, consists of a dress with an attached apron-like half skirt and a headband. 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 knit polyester dress imparts the essential character of the set. The dress has a faux lace-up bodice and a light-up feature in the layered skirt. It also features single straight stitches at the neck, seams and waist, thin elastic at the wrists, and raw edges at the collar, wrists and skirt bottom. The half skirt is constructed of woven polyester fabric with a knit net overlay. It features a two layer skirt with padding, which houses the battery operated LEDs, a string tie and sturdy seams and edges. The Light-Up Angel Costume, item number 88357, consists of a dress, a pair of wings, and an apron-like half skirt. 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.” The red knit polyester dress imparts the essential character of the set and features puff sleeves, a faux lace-up corset and a neckline reinforced with elastic. The dress has single straight stitches at the seams and waist, thin elastic at the arms, raw edges at the bottom of the skirt and a sewn-on peplum. The textile wings attach to the dress by means of hook and loop fasteners. Item number 88360, the LED Light-Up Witch Costume consists of a dress, apron-like half skirt and witch’s hat. The dress is constructed of knit polyester fabric and features a multi-layer skirt, well made neck and waist, flimsy interior seams, raw edged hook and loop tab closure, raw collar and bottom, and sewn on bows and rickrack. The apron-like half skirt is constructed of woven polyester fabric with a knit net overlay and features a two-layer half skirt with padding, battery operated LEDs embedded in the skirt, a capped waist, sturdy seams, a string tie, and sturdy edges. The LED Light-Up Witch 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. Item number 88230 is an assortment consisting of the Pirate, Angel, and Witch Costumes; the costumes in the assortment are sold individually at retail and will be imported ready for retail sale. Each costume has a dress and an apron-like half skirt. The dress is worn over the apron-like half skirt, which contains battery operated LEDs. You state that you believe the costumes are properly classified under heading 9505 as toys. Costumes are considered "fancy dress." Chapter 95 Note 1(e) excludes "Sports clothing or fancy dress of textiles, of chapter 61 or 62." 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 LED Light-Up Witch dress, and the apron-like half skirts for the LED Light-Up Pirate, Witch, and Angel are well made; the Light-Up Angel and Pirate dresses are flimsy. We are unable to issue a ruling for the following costumes, which were unaccompanied by cover letters: Item 88232, Light-Up Witch Costume – Orange/Black, Item 88342, Light-Up Fairy Costume – Blue Sparkle, 88343, Light-Up Fairy Costume – Pink, Item 88351, Light-Up Princess Costume – White, Item 88359, Light-Up Witch Costume – Pink/Black, Item 20009, Light-Up Fairy Costume – Rose, Item 20010, Light-Up Fairy Costume - Blue, and Item 20011, Light-Up Fairy Costume – Green/Purple. In addition, in order for future ruling requests to be accepted, please limit the ruling requests to a maximum of five items of the same class or kind. The applicable subheading for the Light-Up Pirate Costume and the Light-Up Angel Costume will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." The rate of duty will be Free. The applicable subheading for item number 88360, the LED Light-Up Witch Costume dress will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Dresses: Of synthetic fibers: Other, Girls’.” The rate of duty will be 16 percent ad valorem. The applicable subheading for item number 88360, the LED Light-Up Witch Costume apron-like half skirt will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “…Other garments, women’s or girls’: Of man-made fibers, Other.” The rate of duty will be 16 percent ad valorem. Regarding classification on the Style #88360 LED Light-Up Witch Costume Witch Hat, Section 177.7, Customs Regulations (19 CFR 177.7) provides that rulings will not be issued in certain circumstances. Section 177.7 (a) states in part: No ruling letter will be issued…in any instance where it appears contrary to the sound administration of Customs and related laws to do so. In light of the prohibition set out in 10 CFR 177.7 (a), and as the instant classification ruling request is closely related to an issue that before Customs Headquarters, we are unable to issue a classification ruling letter to you with respect to the Witch Hat. Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov (click on “For Business” and then on “Textile, Wool, Fur”). 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 Wayne Kessler at (646) 733-3026. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division