The tariff classification of adult costumes from China.

N130256 November 30, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6114.30.1020, 6505.90.0800, 6117.80.9540, 6104.63.2011 6114.30.3070, 6204.43.4030, 6104.43.2010 Ms. Vanessa Vizcarra Paper Magic Group, Halloween Division 345 7th Avenue, 6th Floor New York, New York 10001 RE: The tariff classification of adult costumes from China. Dear Ms. Vizcarra: In your letter dated October 27, 2010, you requested a tariff classification ruling. The samples will be returned to you. 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 Mariachi Mamacita Costume consists of shrug-style top, bikini-style top, hat, sash and pants. The shrug-style top, bikini top, sash and pants are made of knit 100 percent polyester fabric. The hat is made of polyester felt fabric. The shrug-style top has long sleeves, epilate-like decoration at the shoulders and wrists and a center opening with a hook and loop and frog closure. The garment does not cover the bust. The bikini-style top has two thin straps and trimming at the top and bottom and the very small hat is trimmed with spangles. The sash is approximately 63 inches wide and 4 ½ inches wide and the pants without a fly are trimmed with silver down each side and have a elasticized waist. The costume will be imported as: Item 6791069 Size XS Item 6791070 Size S Item 6791071 Size M Item 6791072 Size L The Wanted Costume consists of an upper body garment that you call a duster, pants and arm covers made of knit 100 percent polyester fabric. The sleeveless upper body garment has an attached faux vest and is open from the waist down. The garment has a large slit at the front and back, shirring at the bodice and metal grommets from the shoulders to the bust. At the back of the garment there are ribbon laces. The pants without a fly have two long straps with metal grommets and elastic just above the waist with a metal buckle. The arm covers extend to above to the wrist and have elastic on each side. The costume will be imported as: Item 6791060 Size XS Item 6791061 Size S Item 6791062 Size M Item 6791063 SIZE L The Mariachi Mamacita Items 6791069 Size XS, 6791070 Size S, 6791071 Size M and 6791072 Size L and the Wanted Costume 6791060 Size XS, 6791061 Size S, 6791062 Size M, 6791063 Size L consist 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. The applicable subheading for the Mariachi Mamacita shrug-style top and bikini-style top 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 or girls’. The rate of duty will be 28.2% ad valorem. The applicable subheading for the Mariachi Mamacita hat will be 6505.90.0800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear…Other: Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading 6501, whether or not lined or trimmed: Other." The rate of duty will be 13.5 cents per kilogram + 6.3 percent ad valorem + 1.9 cents per article. The applicable subheading for the Mariachi Mamacita sash 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 Mariachi Mamacita pants will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts. Divided skirts, trousers, bib and brace overalls, breeches and shorts: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Women’s: Other." The duty rate will be 28.2 percent ad valorem. The applicable subheading for the Wanted upper body garment, will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for other garments, knitted or crocheted: of man-made fibers: other, other: women’s or girls’. The duty rate will be 14.9 percent ad valorem. The applicable subheading for the Wanted pants will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts. Divided skirts, trousers, bib and brace overalls, breeches and shorts: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Women’s: Other." The duty rate will be 28.2 percent ad valorem. The applicable subheading for the Wanted arm covers 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 Romantic Treasure Costume consists of a dress, a tri- comer hat, choker, wide sash and boot covers made of woven 100 percent polyester fabric. The dress has ¾ lace-like sleeves, faux laces at the front, a ruffle at the hem and an elasticized neckline. The costume will be imported as: Item 6791077 Size XS Item 6791078 Size M Item 6791079 Size M Item 6791080 Size L The Mistress Inferno Costume consists of a dress, choker and horned headband made of knit 100 percent polyester fabric. The long trumpet-style, sleeveless dress has a large pointed collar, faux ribbon laces at the front and is multilayered at the bottom. The costume will be imported as: Item 6791236 Size XS Item 6791237 Size S Item 6791238 Size M Item 6791239 Size L The Royal Majesty Costume consists of a dress and neck ruffle made of woven 100 percent polyester fabric. The short dress has long mutton-style sleeves, a large collar, faux ribbon laces, a sheer net insert at the front and trim on the collar and hem. The costume will be imported as; Item 6791073 Size XS Item 6791074 Size S Item 6791075 Size M Item 6791076 Size L 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 Romantic Treasure, Items, 6791077, 6791078, 6791079 and 6791080, Mistress Inferno, Items 6791236, 6791237, 6791238 and 6791239, Royal Majesty Items 6791073, 6791074, 6791075 and 6791076 imparts the essential character of the set. The applicable subheading for the Romantic Treasure Costume Set, Items 6791077, 6791078, 6791079 and 6791080 and The Royal Majesty Costume Set, Items 6791073, 6791074, 6791075 and 6791076 will be 6204.43.4030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ suits, ensembles…, dresses, skirts, divided skirts, trousers: Dresses: Of synthetic fibers: Other: Other: Other: Women’s." The rate of duty will be 16 percent ad valorem. The applicable subheading for the Mistress Inferno Costume Set, Items 6791236, 6791237, 6791238 and 6791239 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