The tariff classification of toddler and children’s costumes from China.

N115876 August 13, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6114.30.3054 Ms. Vanessa Vizcarra Paper Magic Group, Halloween Division 345 7th Ave., 6th Floor New York, NY 10001 RE: The tariff classification of toddler and children’s costumes from China. Dear Ms. Vizcarra: In your letter dated July 12, 2010, you requested a tariff classification ruling. The samples which you submitted will be returned as requested. The submitted samples are Party Clown and Lil Monster Costumes. The Toddler size Items 6769691 (2T), 6769692 (3/4T), and Child size Items 6769657 (S), 6769658 (M) and 6769659 (L) Party Clown Costume consists of a jumpsuit and hat constructed of knit 100 percent polyester fabric. The long sleeve jumpsuit features three large sewn-on pom-poms, a gathered single layer collar, reinforced neckline, sturdy seams, wrists and ankles with thin elastics, a hook and loop tab closure, and raw edges. The cap-style hat has a front brim and a pom-pom at the top. The Toddler size Items 6769721 (2T) and 6769722 (3/4T) Lil Monster Costume consists of a jumpsuit and hood constructed of knit 100 percent polyester fabric. The long sleeve jumpsuit features textile hand claws and back spines that do not fray, overlock stitched neckline, sturdy seams, hook and loop tab closure, and some overlock stitched edges. The hood is designed to look like a monster’s face with textile sharp teeth and spines. 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, for the Party Clown and Lil Monster Costumes, the jumpsuit imparts the essential character of the set. 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 articles are neither flimsy in nature or construction, nor lacking in durability; your costumes are well made. The applicable subheading for the Items 6769691 (2T), 6769692 (3/4T), 6769657 (S), 6769658 (M) and 6769659 (L) Party Clown and 6769721 (2T) and 6769722 (3/4T) Lil Monster Costumes will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Coveralls, jumpsuits and similar apparel: Women’s or girls’: Other.” 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