The tariff classification of costumes from China

N132835 December 13, 2010 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6104.43.2010; 6104.43.2020; 6114.30.3070 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 9, 2010, you requested a tariff classification ruling. Your samples will be returned as requested. The submitted samples are Item Numbers 6719986-LDDG (adult S, M and L) Vampire Vixen, 6719988-LDDG (adult S, M and L) Spider Web Witch, 6721027-LDDG (adult S, M and L) Dr. DK, 6719987-LDDG (adult S, M and L) Devil, 6852670-LDDG (adult S, M and L) and 6815481-LDDG (child S, M and L) Phantom. The Vampire Vixen costume consists of a pullover dress with an attached lace up corset-style covering at the midriff. It is constructed of 100% polyester knit fabric and features a V-neckline with a stand up collar, long sleeves with arm drapes, and a self fabric tie at the back. The Spider Web Witch costume consists of a dress, a corset-style accessory covering the midriff, and a cone shaped hat. The pullover dress is constructed of 100% polyester knit fabric and features a V-neckline and long sleeves with web style cuffs. The Dr. DK costume consists of a robe and a surgical face mask. The robe is constructed of 100% polyester knit fabric. It features a full front opening with no closure, a collar, long sleeves with a printed medical cross on the left arm, “Dr. DK” printed on the left portion of the chest, and two pockets below the waist. The Devil costume consists of a dress, a mini pitchfork, and a textile devil horn head slide. The dress is constructed of 100% polyester woven fabric with a multi layer skirt. The dress features a V-neckline with a rear hook and loop closure, short sleeves, a diagonal sequined mesh overlay at the waist, and a self fabric tie. The Phantom costume consists of a pullover style hooded dress and a matching textile sash constructed of 100% polyester knit fabric. The long garment has an attached hood with a see-through mesh covering over the face. The long garment also features long sleeves and a double layer of fabric around the neckline. 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.” In this case, the dresses for the Spider Web Witch and Devil costumes and the robe for the Dr. DK costume impart the essential character of the set. The individual pieces for the Phantom costume are mutually complimentary and designed to be used together. The merchandise is a composite good, which is classified by application of GRI 3(b) according to the component that imparts the essential character. For these items, the dress imparts the essential character. The applicable subheading for the Phantom (adult), Spider Web Witch, Vampire Vixen and Devil costumes 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 Phantom (child) 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 Dr. DK costume will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other: Other: Women’s or girls’.” The rate of duty 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 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