The tariff classification of an adult costume from China.

N134820 January 4, 2011 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6206.40.3010, 6203.43.4010, 6505.90.8090, 6217.10.9530 Mr. Stephen V. Toomey Toomey’s Mardi Gras 755 McRae Ave. Mobile, Alabama 36606 RE: The tariff classification of an adult costume from China. Dear Mr. Toomey: In your letter dated November 1, 2010, you requested a tariff classification ruling. The samples will be returned to you. The submitted sample is a carnival costume (no item number) consisting of a shirt/blouse that you call a jacket, pants, hat and belt made of woven 100 percent polyester fabric. The long sleeve shirt/blouse extends approximately between the hip and thigh and has a full front opening with a zipper closure. The garment has a pointed collar and is trimmed with spangles on the collar and down the front. The shirt/blouse does not protect from the elements. The long pants have a zippered fly with a hook and loop closure, suspenders, and are trimmed at the bottom with spangles and a ruffle. The large brim hat with a chin strap is trimmed with spangles and has a large plum at the back. The belt with a buckle measures approximately 2 ¾ inches in width and is trimmed with spangles. The costume is well made with sturdy seams, neck and styling. The carnival costume consists 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. 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. 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. The applicable subheading for the shirt/blouse will be 6206.40.3010, 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, With two or more colors in the warp and/or the filling: Women’s." The rate of duty will be 26.9 percent ad valorem. The applicable subheading for pants will be 6203.43.4010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Men’s or boys’… trousers, . . . and shorts (other than swimwear): Of synthetic fibers: Other: Other: Other: Other: Trousers: Men’s.” The rate of duty is 27.9 percent ad valorem. The applicable subheading for the hat 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 percent ad valorem. The applicable subheading for the belt will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories; parts of garments or of clothing accessories, other than those in heading 6212: accessories: Other: Other, Of man-made fibers.” The duty rate will be 14.6 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