The tariff classification of costumes from China

N131396 December 3, 2010 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6104.43.2020; 6113.00.9086; 6204.43.4040 Ms. Vanessa Vizcarra Paper Magic Group Halloween Division 345 7th Avenue 6th Floor New York, NY 10001 RE: The tariff classification of costumes from China Dear Ms. Vizcarra: In your letter dated November 4, 2010, you requested a tariff classification ruling. Your samples will be returned as requested. The submitted samples are Item Numbers 6769614, 6769615 and 6769616 20’s Flapper Cutie, 6769645, 6769646 and 6769747 Jail Girl, 6769559, 6769560 and 6769561 Gothic Angel, 6769741, 6769742 and 6769743 Dazzling Spider Witch and 6769676, 6769677 and 6769678 Captain Cutie. The 20’s Flapper Cutie costume consists of a dress, a headband, and a necklace. The sleeveless dress is constructed of 100% polyester knit fabric and features a drop waist, two-layer self-fabric shoulder straps, a straight front and rear neckline with fringes, and a sewn-on faux plastic sequin belt around the hips. This item will be imported in children’s sizes small, medium, and large. The Jail Girl costume consists of a dress, a textile choker, and a jail hat. The long sleeve dress is constructed of 100% polyester knit fabric and features a wide boat neckline with two shoulder straps and a self fabric tie at the waist. The cuffs and the hem are trimmed with feathers. This item will be imported in children’s sizes small, medium, and large. The Gothic Angel costume consists of a dress, a halo headband, wings, and arm covers. The sleeveless dress is constructed of plastic coated 100% polyester knit fabric and features elastic shoulder straps, a straight front and rear neckline, a triple-ribbon belt, and a built-in petticoat. This item will be imported in children’s sizes medium, large, and 14/16. The Dazzling Spider Witch costume consists of a dress and a witch hat. The dress is constructed of 100% polyester woven fabric. It features a round neckline with a single hook and loop closure at the back, long sleeves with two layer cuffs, a web bodice insert, and a multi-layered skirt with a faux belt at the waist. This item will be imported in children’s sizes small, medium, and large. The Captain Cutie costume consists of a dress, a hat, boot covers, a belt, and a choker. The dress is composed of knit and woven components. The top portion of the dress extends from the shoulders to the waist is constructed of 100% polyester woven fabric. The bottom portion of the dress extends to the knee is constructed of 100% polyester knit fabric. The long sleeve dress features a straight front neckline, a single hook and loop closure at the back, and a built-in petticoat. The woven component imparts the essential character of the garment, which will be imported in children’s sizes S, M and L. You state that you believe the costumes are properly classified under heading 9505 as “festive articles.” 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 in your costumes is such that the articles are neither flimsy in nature or construction, nor lacking in durability; they are well-made with sturdy waistbands, sturdy seams, embellishments, and styling. 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.” For your costumes, the dress components impart the sets’ essential character.The applicable subheading for the 20’s Flapper Cutie costume and the Jail Girl costume will be 6104.43.2020, 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 (other than swimwear), knitted or crocheted: Dresses: Of synthetic fibers: Other, Girls’. The rate of duty will be 16 percent ad valorem. The applicable subheading for the Gothic Angel costume will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTSUS), which provides for garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Other: Other: Women’s or girls’. The rate of duty will be 7.1 percent ad valorem. The applicable subheading for the Dazzling Spider Witch costume and the Captain Cutie costume will be 6204.43.4040, 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 (other than swimwear): Dresses: Of synthetic fibers: Other: Other: Other: Girls’. 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 the 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