The tariff classification of costumes from China.

N113741 July 28, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6110.30.3059, 6104.63.2028, 6117.80.9540, 6116.93.8800 6104.43.2020, 6104.43.2010 Mr. Gregory Watts Damco Customs Services Inc. 680 Knox St., Suite 200 Torrance, California 90502 RE: The tariff classification of costumes from China. Dear Mr. Watts: In your letter dated June 28, 2010, on behalf of Amscan Incorporated, you requested a tariff classification ruling. The samples will be returned to you. Style 840270 Boys Ninja Costume consists of pullover top, pants, mask, belt and fingerless gloves made of knit 100% polyester fabric. The pullover top has an attached hood with piping around the neck and down the front of the garment, long sleeves with long pieces of 2” fabric attached, and a printed dragon design on each side. The long pull-on pants without a fly have a tunneled elastic waist and also two long pieces of 2” fabric on each side. The plain fabric mask is a face veil and has a strip of elastic at the back. The fingerless gloves do not have fourchettes. Style 840263 Ladies Devil Costume consists of a red dress and a headpiece made of knit 100% polyester fabric. The dress has long sleeves that are tattered at the wrists, collar and hem. The garment also has two thin self ties at the waist. Style 840246 Girls Devil Costume consists of a dress, sash and headpiece made of knit 100% polyester fabric. The dress has a velveteen collar with a tattered edge and a hook and loop closure at the back. The garment also features long sleeves that are tattered at the wrists and a tattered hem. Style 840262 Ladies Witch Costume consists of a dress made of knit 100% polyester fabric. The black dress has long sleeves that are tattered at the wrists, collar and hem. The garment also features two thin self-fabric ties at the waist. Style 840249 Girls Witch Costume consists of a dress, witch hat, choker and sash made of knit 100% polyester fabric. The black dress features a jewel neckline with a velveteen collar that is tattered on the edge and a hook and loop closure at the back. The dress also has long sleeves that are tattered at the wrists, a tattered hem. All of the above costumes are well made with a finished neck/waist, sturdy seams and styling. 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. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability; your costume is well made. The Boys Ninja Costume, Style 840270, consists of two or more garments. Note 14 of Section XI, of the HTSUSA, 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. 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 the Ladies Devil Costume Style 840263, Girls Devil Costume Style 840246, Ladies Witch Costume Style 840262, and the Girls Witch Costume Style 840249 impart the essential character of the set. Style 840270 Boys Ninja Costume is not sized or cut for a particular sex and considered a unisex costume. The applicable subheading for the pullover top for Style 840270 Boys Ninja Costume will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other, Other: Women’s or girls’: Other." The duty rate will be 32 percent ad valorem. The applicable subheading for the pants for Style 840270 Boys Ninja Costume will be 6104.63.2028, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Girls’: Other: Other." The duty rate will be 28.2 percent ad valorem. The applicable subheading for the belt and mask for Style 840270 Boys Ninja Costume will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Other, Of man-made fibers: Other." The duty rate will be 14.6 percent ad valorem. The applicable subheading for the fingerless gloves will be 6116.93.8800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Gloves, mittens and mitts, knitted or crocheted: Other: Of synthetic fibers: Other: Other: Without fourchettes." The rate of duty will be 18.6 percent ad valorem. The applicable subheading for Style 840246 Girls Devil Costume Set and the Style 840249 Girls Witch Costume Set 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 Style 840263 Ladies Devil Costume Set and Style 840262 Ladies Witch Costume Dress will be 6104.43.2010, 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, 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