The tariff classification of costumes for adults from China.

N133127 December 17, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6104.43.2010, 9505.90.6000, 6205.20.3070, 6206.40.3030, 6505.90.8090, 6106.20.2010, 6104.63.2011, 6114.30.3070, 6505.90.6090 Ms. Vanessa Vizcarra Paper Magic Group 345 7th Avenue, 6th Floor New York, NY 10119 RE: The tariff classification of costumes for adults from China. Dear Ms. Vizcarra: In your letter dated November 9, 2010, you requested a tariff classification ruling. The submitted samples will be returned to you. The submitted samples consist of Item Numbers 6728503 (size S), 6728504 (size M) and 6728505 (size L) Victorian Vampira, 6791202 (size M) and 6721203 (size L) Victorian Vampire, 6791098 (size M) and 6791099 (size L) Pilot, 6791244 (size M) and 6791245 Gorilla, and 6791088 (size S0, 6791089 (size M) and 6791090 (size L) Deep Sea Jane Costumes. The Victorian Vampira Costume consists of a dress, choker and headpiece. The dress is constructed of knit polyester fabric. The dress features a neckline finished with lace-like fabric, large collar, two piece long sleeves, faux lace-up bodice, sturdy waist and seams, oversized peplum, long skirt with built-in petticoat, and an attached belt. The choker is made of textile fabric. The headpiece is a head comb with an attached plastic decoration. The Victorian Vampire Costume consists of a shirt, cape and hat. The shirt is constructed of a woven polyester and metallic front panel and knit polyester fabric back panel and sleeves. The shirt features a faux vest look, flimsy overlock stitched neck, sturdy seams, thin elastics in the sleeves and back panel, hook and loop tab closure with loose overlock stitching, and raw sleeves and garment bottom. The cape is constructed of woven polyester fabric. The cape features a collar, finished neck with attached mesh jabot, hook and loop closure with loose overlock stitching, loose overlock stitched collar and cape edges, and a glued-on plastic decoration. The hat is constructed of woven polyester fabric. The Pilot Costume consists of a shirt, pants and hat made of woven 95 percent polyester, 5 percent cotton fabric. The shirt features a pointed collar, finished neck, short sleeves with three rows of decorative gold color metallic narrow fabric, a faux tie, a full front hook and loop tab closure that closes left over right, and sturdy edges. The pants have no fly and feature a reinforced waist and sturdy seams. The hat is a pilot-style hat with embroidered pilot’s wings. The Gorilla Costume consists of a top/shirt, pants and mask. The top and pants are constructed of knit polyester fabric. The top/shirt features a sturdy neck, long sleeves, faux fur shoulder overlays, a padded “gorilla” chest, sturdy seams, rear hook and loop tab closure, and closure, sleeves and bottom with loose overlock stitching. The pants have no fly and features a sturdy waist and seams. The plastic and faux fur fabric mask mimics a gorilla’s head. The Deep Sea Jane Costume consists of dress, an upper body garment, which you refer to as a jacket, and hat constructed of warp knit polyester fabric. The sleeveless dress features finished straps, a flimsy neckline, defined bust, faux lace-up bodice, a gathered skirt with built-in petticoat, sturdy drop waist and seams, sewn-in belt, and a mix of finished and raw edges. The short upper body garment covers the shoulders, does not reach the waist, does not cover the bust, and features a double layer finished collar, long sleeves with cuffs, sturdy seams, and decorative metallic gold narrow fabric. The pirate-style hat has a plastic coating, capping, and fabric chin ties. You state that you believe the costume is 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. For the Victorian Vampira, Pilot, Gorilla and Deep Sea Jane Costumes, the overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability; your costume is well made. For the Victorian Vampire Costume, the overall amount of finishing is such that the article is flimsy in nature and/or construction, and/or lacking in durability; your costume is flimsy. 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 Victorian Vampira and the cape for the Victorian Vampire impart the essential character of the set. The Pilot, Gorilla and Deep Sea Jane 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 Victorian Vampira Costume 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 Victorian Vampire Costume 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. The applicable subheading for the Pilot shirt 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 Pilot pants will be 6206.40.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other, Other: Women’s.” The rate of duty will be 26.9 percent ad valorem. The applicable subheading for the Pilot hat will be 6505.90.8090, 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: Other: Not in part of braid, Other: Other: Other.” The rate of duty will be 18.7 cents per kilogram plus 6.8 percent ad valorem. The applicable subheading for the Gorilla top/shirt will be 6106.20.2010, 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, Women’s.” The rate of duty will be 32 percent ad valorem. The applicable subheading for the Gorilla 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 Gorilla mask 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. The applicable subheading for the Deep Sea Jane dress 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 Deep Sea Jane upper body garment 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. The applicable subheading for the Deep Sea Jane hat 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. 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