The tariff classification of adult costumes from China.

N132055 December 10, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6104.43.2010, 6204.43.4030, 6106.20.2010, 6205.30.2070 6204.63.3510, 6110.30.3059, 6104.63.2011, 6505.90.8090 9208.90.0080 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 3, 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 Fallen Angel Costume consists of a dress, wings, glovelettes and halo. The dress is made of knit 100 percent polyester fabric. The long dress has wide straps, ribbon laces at the front and laces with metal grommets at the back. The costume will be imported as: Item 6769735 Size S Item 6769736 Size M Item 6769737 Size L The Lady Luck Costume consists of a dress, choker and hairpiece. The garment has a woven polyester fabric bodice and skirt with a knit polyester fabric midriff and back; a portion of the front of the skirt is made of metallic fabric. The off the shoulder-style dress has shirring between the bust, thin straps at the shoulders and a ruffle trim at the bottom. The costume will be imported as: Item 6791065 Size S Item 6791066 Size M Item 6791067 Size L The Knight Costume consists of a shirt, flimsy pants that are not mentioned in your request, shin guards, belt and headpiece. The shirt is made of knit made of knit 100 percent polyester fabric. The garment has long sleeves with an overlay of mesh fabric and an attached chest plate and shoulder guards. At the back of the shirt there is a hook and loop closure. The costume will be imported as: Item 6769573 Size M Item 6769574 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 dresses for the Fallen Angel and Lady Luck and the shirt for the Knight Costume impart the essential character of the set. The dress for the Lady Luck Costume is described in heading 6104, which provides for knit dresses, and in heading 6204, which provides for woven dresses. Neither component imparts the essential character of the dress, which will be classified in accordance with General Rule of Interpretation (GRI) 3 (c) under the heading that occurs last in numerical order in the HTSUS. The applicable subheading for the Fallen Angel Costume Set, Items 6769735, 6769736 and 6769737 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. The applicable subheading for the Lady Luck Costume Set, Items 6791065, 6791066 and 6791067 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 Knight Costume Set, Items 6769573 and 6769574 will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ blouses…knitted or crocheted: Of man-made fibers: Other Women’s." The duty rate will be 32.3 percent ad valorem. The Fireman Costume consists of a top, pants and hat. You state that the costume also includes a hat however the hat was not included with the sample. The jacket/shirt and pants are made of woven 100 percent polyester fabric. The jacket/shirt has a shirt collar, reflective tape across the chest and sleeves and a full front opening with left over right hook and loop closure. The pants without a fly have elastic at the waist, and reflective tape at the bottom. The costume will be imported as: Item 6791242 Size M Item 6791243 Size L The Referee Costume consists of a shirt, pants, hat and plastic whistle. The pullover shirt and pants are made of knit 100 percent polyester fabric and the hat is made of woven 100 percent polyester fabric. The pullover shirt has short sleeves and a V neck and the pants have an elasticized waist. The baseball-style cap has six panels, a peak and elastic at the back. The costume will be imported as: Item 6791096 Size M Item 6791097 Size L The Fireman and Referee Costumes 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 Fireman shirt, Items 6791242 and 6791243 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 kg. + 25.9 percent ad valorem. The applicable subheading for the Fireman pants, Items 6791242 and 6791243 will be 6204.63.3510, Harmonized Tariff schedule of the United States (HTS), which provides for "Women’s or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, ...: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other, Trousers and breeches: Women’s." The duty rate will be 28.6 percent ad valorem. The applicable subheading for the Referee pullover shirt, Items 6791096 and 6791097 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other, Other: Other: Women’s or girls’: Other.” The rate of duty will be 32 percent ad valorem. The applicable subheading for the Referee pants, Items 6791096 and 6791097 will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…trousers…knitted or crocheted: Trousers…Of synthetic fibers: Other: Other, Trousers and breeches: Women’s: Other." The rate of duty will be 28.2 percent ad valorem. The applicable subheading for the Referee hat, Item 6791242 and 6791243 will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric…Other: Other: Of man-made fibers: Other: Not in part of braid, Other: Other: Other." The rate of duty will be 18.7 cents /kg + 6.8% ad valorem. The applicable subheading for the Referee plastic whistle, Item 6791242 and 67912143 will be 9208.90.0080, Harmonized Tariff Schedule of the United States (HTSUS, which provides for "Music boxes …whistles, call horns and other mouth-blown sound signaling instruments: Other: Other." The rate of duty will be 5.3 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/. You have not submitted a sample of the fireman hat for the Fireman Costume Items 6791242 and 6791243 and therefore we cannot classify that item. Your request for a classification ruling should include a sample for each item and the fabric content. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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