The tariff classification of costumes from China.

N132795 December 16, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6114.30.3054, 6104.43.2020, 6204.43.4040, 6110.30.3059, 6104.63.2011, 6217.10.8500, 6106.20.2030, 6104.63.2028, 6505.90.6090, 6117.80.9540, 9505.90.6000 Ms. Vanessa Vizcarra Paper Magic Group 345 7th Avenue, 6th Floor New York, NY 10119 RE: The tariff classification of costumes from China. Dear Ms. Vizcarra: In your letter dated November 9, 2010, you requested a tariff classification ruling. The samples will be returned as requested. The submitted samples are Item Numbers 6741065-LDDG, child sizes S, M and L Ninja, 6711019-LDDG, child sizes S, M and L Pretty Sparkle Devil, 6769612-LDDG, child sizes S, M and L Colorful Witch, 6769755-LDDG, adult sizes S, M and L Pirate, and 6781120-LDDG, child sizes S, M and L Pirate costumes. The Ninja Costume consists of a jumpsuit, waist sash, leg ties and hood constructed of knit polyester fabric. The jumpsuit a tight overlock stitched neck and waist, sturdy seams, rear hook and loop tab closure, and loose overlock stitched and raw edges. The waist sash has a hook and loop closure at the back. The four leg ties measure approximately 1¼ x 48 inches. The hood covers the entire head to the neck and has an opening for the face. The Pretty Sparkle Devil Costume consists of a dress and headpiece. The dress is constructed of knit polyester fabric. The dress features a loose overlock stitched neck, long sleeves with tattered mesh edges that do not fray, a sturdy empire waist, sturdy waist, gathered skirt with tattered mesh edges that do not fray, a rear hook and loop closure with loose overlock stitching and a stuffed devil’s tail. The headpiece is a hair slide made of semi-rigid plastic covered in textile fabric with textile fabric devil ears. The Colorful Witch Costume consists of a dress and hat constructed of woven polyester fabric. The dress features short off-the-shoulder raglan sleeves with thin elastics and loose overlock stitching, neckline with thin single stitched elastic, faux lace-up front, sturdy waist and seams, and loose overlock stitched edges. The hat is witch-style. The Adult Pirate Costume consists of a pullover, pants, headband and eye patch. The pullover and pants are constructed of knit polyester fabric. The pullover features a flimsy V-neck, attached vest and bandoleer, long sleeves that are gathered at the top, sturdy seams, and raw edges. The pants have no fly and feature sturdy waist and seams, and raw tattered ankles. The headband is constructed of woven polyester skull print fabric, measures approximately 3½ by 40 inches, and ties at the back. The fabric eye patch is secured to the head with an elastic band. The Child Pirate Costume consists of a shirt, pants, bandana, sash and eye patch. The shirt, pants, bandana and sash are constructed of knit polyester fabric. The shirt features a loose overlock stitched neck, 3-inch faux lace-up front, long sleeves that are gathered at the top with thin elastic and raw edges at the wrists, rear hook and loop tab closure, a faux vest look, sturdy seams, and raw or loose overlock stitched edges. The pants have no fly and feature sturdy waist and seams, and raw tattered ankles. The bandana is triangular in shape and measures approximately 24 x 16 x 16 inches, and is worn on the head. The sash measures approximately 1¾ x 44 inches. The fabric eye patch is secured to the head with an elastic band 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. 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 jumpsuit for the Ninja Costume and the dress for the Pretty Sparkle Devil and Colorful Witch Costumes impart the essential character of the set. The Adult and Child Pirate 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 Ninja Costume 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 rate of duty will be 14.9 percent ad valorem. The applicable subheading for the Pretty Sparkle Devil Costume will be 6104.43.2020, 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, Girls’.” The rate of duty will be 16 percent ad valorem. The applicable subheading for the Colorful Witch Costume will be 6204.43.4040, 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: Girls’.” The rate of duty will be 16 percent ad valorem. The applicable subheading for the Adult Pirate pullover 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 Adult Pirate pants will be 6104.63.2011, 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), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: 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 Adult Pirate headband will be 6217.10.8500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up clothing accessories; parts of garments or clothing accessories, other than those of heading 6212 Accessories: Other: Headbands, ponytail holders and similar articles.” The rate of duty will be 14.6 percent ad valorem. The applicable subheading for the Child Pirate shirt will be 6106.20.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other, Girls’: Other.” The rate of duty will be 32 percent ad valorem. The applicable subheading for the Child Pirate pants will be 6104.63.2028, 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), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Girls’: Other: Other.” The rate of duty will be 28.2 percent ad valorem. The applicable subheading for the Child Pirate bandana will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Hats or other headgear, knitted or crocheted, or made from lace, felt or other textile fabrics, in the piece (but not in strips)…Other: Other: Of man-made fibers: Knitted or crocheted or made up of from knitted or crocheted fabric: Not in part of braid, Other: Other: Other.” The rate of duty will be 20 cents per kilogram plus 7 percent ad valorem. The applicable subheading for the Child Pirate 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…parts of garments or of clothing accessories: Other accessories: Other: Other, Of man-made fibers: Other.” The rate of duty will be 14.6 percent ad valorem. The applicable subheading for the Adult and Child Pirate eye patch 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. 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