The tariff classification of costumes for adults from China.

N129840 November 19, 2010 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6204.43.4030, 6206.40.3030, 6204.63.3510, 9505.90.6000, 4911.99.8000, 6211.33.0061, 6205.30.2070 Ms. Vanessa Vizcarra, Paper Magic Group, Halloween Division 345 7th Ave., 6th Floor New York, NY 10001 RE: The tariff classification of costumes for adults from China. Dear Ms. Vizcarra: In your letter dated October 20, 2010, you requested a tariff classification ruling. The samples that you submitted will be returned to you. The submitted samples are Item Numbers 6791040 (S), 6791041 (M) and 6791042 (L) Nurse D. Kay, 6791037 (S), 6791038 (M) and 6791039 (L) Charm School Zombie, 6781148 (M) and 6781149 (L) Wall St. Zombie, 6791017 (S), 6791018 (M) and 6791019 (L) Dr. Rotten D.K., and 6781150 (M) and 6781151 (L) Brain Burger Guy Costumes. The Item Numbers 6791040 (S), 6791041 (M) and 6791042 (L) Nurse D. Kay Costume consists of a dress, headpiece and scar. The Nurse D. Kay dress is constructed of woven 100 percent polyester fabric. The above-the- knee dress features printed blood splatters, printed “Nurse D. Kay” nameplate, stiffened collar with loose overlock stitching and red ribbon trim, sturdy neckline, waist and seams, short sleeves with cuffs, finished edges and red ribbon trim, right over left front hook and loop three tab closure with loose stitching, sewn-in single layer belt, built-in petticoat, and loose overlock stitched skirt edge. The headpiece is constructed of knit red 100 percent polyester fabric with a white cross and is secured to the head with elastic. The neck scar is made of plastic. The Item Numbers 6791037 (S), 6791038 (M) and 6791039 (L) Charm School Zombie Costume consists of a dress, top, tie, scars, and ruler. The Charm School dress is constructed of a knit 100 percent polyester top portion and a woven 100 percent polyester lower portion. The sleeveless, above-the-knees dress features a loose overlock stitched neck, loose overlock stitched armholes, sturdy waist and seams, rear hook and loop tab closure with loose overlock stitching, pleated skirt with loose overlock stitched edges, and a built-in petticoat. The top is constructed of woven 100 percent polyester fabric; it does not reach the waist and features printed blood splatters, printed “Zombie Academy” nameplate, a single layer collar with a raw edge, self-tie closure and raw edges. The faux tie is made of felt, has no knot, and is secured around the neck by fabric ties. The leg and hand scars are made of plastic. The ruler is made of paper. The Item Numbers 6781148 (M) and 6781149 (L) Wall St. Zombie Costume consists of a shirt, pants, scar and paper sign. The Wall St. Zombie shirt is constructed of woven 100 percent polyester fabric. The shirt features a faux jacket, faux tie, sturdy neck and seams, rear hook and loop tab closure, and raw edges. The Wall St. Zombie pants are constructed of woven 100 percent polyester fabric; the pants have no fly and feature a waist with thick elastic, sturdy seams and raw edges ankles. The arm scar is made of plastic. The paper sign is constructed of corrugated paperboard.  The face of the paper sign has the words “WILL TRADE STOCKS FOR BRAINS” printed in red letters.  The paper sign is colored in a red paint splatter design.  The printed sign measures approximately 13 inches x 11 inches. The Item Numbers 6791017 (S), 6791018 (M) and 6791019 (L) Dr. Rotten D.K Costume consists of a lab coat-style garment, pants, hat and face mask. The Dr. Rotten D.K. lab coat-style garment is constructed of woven 100 percent polyester fabric and features printed blood splatters, printed “Dr. Rotten D.K.” nameplate, a raw edged collar, finished neck, sturdy seams, pockets below the waist, a front left over right hook and loop three tab closure, and raw edges. The Dr. Rotten D.K. pants are constructed of knit 100 percent polyester fabric, have no fly, and feature a thin elastic waist, sturdy seams and raw edges. The hat is a knit polyester fabric hood. The face mask is constructed of knit polyester fabric. The Item Numbers 6781150 (M) and 6781151 (L) Brain Burger Guy Costume consists of a shirt, pants, apron, hat, scar and spatula. The Brain Burger Guy shirt is constructed of woven 100 percent polyester fabric and has screen printed blood splatters, printed “Brain Burger” logo and printed “Cannibal Carl” I.D. The shirt features a single layer raw edged collar, short sleeves with finished cuffs, sturdy neck and seams, a full front hook and loop left over right five tab closure, and raw bottom edge. The Brain Burger Guy pants are constructed of woven 100 percent polyester fabric and have no fly, a thin elastic waist, sturdy seams and raw cuff edges. The Brain Burger Guy apron is constructed of woven 100 percent polyester fabric, features printed blood splatters, is completely raw edged and has self-fabric ties. The woven fabric hat is a short order cook-style hat screen printed with the words “Brain Burger.” The hand scar is made of plastic. The spatula is made of cardboard. 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 Nurse D. Kay dress is well made; the Charm School Zombie dress is well made and the top is flimsy; the Wall St. Zombie shirt and pants are well made; the Dr. Rotten D. K. lab coat-like garment is well made and the pants are flimsy; the Brain Burger Guy shirt is well made and the pants and apron are flimsy. 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 Nurse D. Kay and Charm School Zombie Costumes; the lab coat-style garment for the Dr. Rotten D.K. Costume; and the shirt for the Brain Burger Guy Costume impart the essential character of the set. The Wall St. Zombie Costume 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. Neither the knit portion, classifiable in heading 6104, nor the woven portion, classifiable in heading 6204, imparts the essential character of the Charm School Zombie dress. Following General Rule of Interpretation (GRI) 3(c), the set will be classified in the heading which occurs last in numerical order in the HTS. The applicable subheading for the Item Numbers 6791040 (S), 6791041 (M) and 6791042 (L) Nurse D. Kay, and 6791037 (S), 6791038 (M) and 6791039 (L) Charm School Zombie Costumes will be 6204.43.4030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts…breeches and shorts: Dresses: Of synthetic fibers: Other: Other, Other: Women’s.” The rate of duty will be 16 percent ad valorem. The applicable subheading for the Item Numbers 6781148 (M) and 6781149 (L) Wall St. Zombie shirt will be 6206.40.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other, Other: Women’s.” The rate of duty will be 26.9 percent ad valorem. The applicable subheading for the Item Numbers 6781148 (M) and 6781149 (L) Wall St. Zombie pants will be 6204.63.3510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Other, Trousers and breeches: Women’s.” The rate of duty will be 28.6 percent ad valorem. The applicable subheading for the Item Numbers Item Numbers 6781148 (M) and 6781149 (L) Wall St. Zombie arm scar 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 the Item Numbers Item Numbers 6781148 (M) and 6781149 (L) Wall St. Zombie paper sign will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other printed matter…Other.”  The rate of duty is Free.    The applicable subheading for the Item Numbers 6791017 (S), 6791018 (M) and 6791019 (L) Dr. Rotten D.K Costume will be 6211.33.0061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Track suits, ski-suits and swimwear; other garments: Other garments, men's or boys': Of man-made fibers, Other.” The rate of duty will be 16 percent ad valorem. The applicable subheading for the Item Numbers 6781150 (M) and 6781151 (L) Brain Burger Guy Costume will be 6205.30.2070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Men’s or boys’ shirts: Of man-made fibers: Other: Other: Other: Other: Men’s." The duty rate will be 29.1 cents per kilogram plus 25.9 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