The tariff classification of a unisex costume from China

N140076 January 21, 2011 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6104.63.2028, 6104.63.2011 Mr. Frank Gomez World Exchange, Inc. 8840 Bellanca Ave. Los Angeles, California 90045 RE: The tariff classification of a unisex costume from China Dear Mr. Gomez: In your letter dated December 28, 2010, on behalf of California Costume, you requested a tariff classification ruling. The samples will be returned to you. Items 00215 Indian Warrior (child size) and 00870 Noble Warrior (adult size) consist of a pullover top, pants, an armband, and a wig. The sleeveless pullover top and the pants are constructed of 100 percent polyester knit fabric. The top features sewn-on feather decorations, a bottom with raw edges, and loose overlock stitched neck seams and armholes. The overall amount of finishing is such that the top is flimsy in nature or construction and is lacking in durability. The pants have no fly and feature breechcloth with decorative trim, fringed legs, and an elasticized waist. The overall amount of finishing is such that the pants are neither flimsy in nature or construction, nor lacking in durability. 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 is such that the article is neither flimsy in nature or construction, nor lacking in durability; your costume is 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 pants impart the essential character of the set. The applicable subheading for the child size Indian Warrior costume 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 adult size Noble Warrior 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. 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 the National Import Specialist at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division