The tariff classification of adult costumes from China.

N131397 December 2, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6104.43.2010, 6113.00.9086, 6204.43.4030, 6114.30.3054 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 November 4, 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 Officer Naughty Costume consists of a dress, police officer hat, plastic baton and plastic handcuffs. The dress is made of knit 100 percent polyester fabric. The short sleeve mini-style dress has a plastic collar and cuffs and faux buttons down the front. There are belt loops and a plastic belt with a hook and loop closure and a faux metal buckle. The costume will be imported as: Item 6791028 Size S Item 6791029 Size M Item 6791030 Size L The Rapunzel Costume consists of a dress and a headpiece made of knit velveteen 100 percent polyester fabric. The long dress has mutton-style sleeves trimmed with ribbon an elasticized neckline and ribbon laces down the front with a narrow woven fabric inset. The costume will be imported as: Item 6769565 Size M Item 6769566 Size L The Robo Babe Costume consists of a dress, boot covers, mask and gloves. The dress is made of knit 100 percent polyester with a plastic coating on the surface that does “not” obscure the underlying fabric. The short sleeve dress has a sweetheart neckline trimmed with piping and a zipper closure at the back. At the waist extending to the top of the hip there is a quilted fabric. The costume will be imported as: Item 6791002 Size XS Item 6791003 Size S Item 6791004 Size M Item 6791005 Size L The Rag Doll Costume consists of a dress and hair ribbons. The dress is made of woven 100 percent polyester fabric. The short sleeve dress has puffed sleeves, a ruffle at the neckline and a hook and loop closure at the back. At the front of the garment there is an attached waist apron with self ties. The costume will be imported as: Item 6781122 Size M Item 6781123 Size L The Glam Devil Costume consists of a jumpsuit, sequin belt, headband with horns and arm covers. The jumpsuit is made of knit 100 percent polyester fabric. The halter-style garment has a hook and loop closure at the back and is trimmed with marabou feathers at the neck and ankles. The costume will be imported as: Item 6791233 Size S Item 6791234 Size M Item 6781235 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 Officer Naughty, Rapunzel, Robo Babe Rag Doll and the jumpsuit for the Glam Devil imparts the essential character of the set. The applicable subheading for the Officer Naugthy Items 6791028, 6791029, 6791030, and the Rapunzel 676565, 6769566 Costume Set will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Woman’s or girls’ suits, ensembles, suit-type jackets, blazers, Dresses, . . . knitted or crocheted: dresses: Of synthetic fibers: Other, Women’s." The duty rate will be 16 percent ad valorem. The applicable subheading for the Robo Babe Costume Set Items 6791002, 6791003, 6791004 and 6791005, 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 Rag Doll Costume Set Items 6781122 and 6781123 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 Glam Devil Costume Set Items 6791233, 6791234 and 6791235, 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 duty rate 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