The tariff classification of an adult costume from China

N140215 January 13, 2011 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6106.20.2010, 6204.63.3532, 6307.90.9889, 9505.90.6000 Ms. Irene Tsiavos Fun World 80 Voice Road Carle Place, New York 11514 RE: The tariff classification of an adult costume from China Dear Ms. Tsiavos: In your letter dated December 7, 2010, you requested a tariff classification ruling. The samples will be returned to you. The Ultimate Party Animal costume consists of a top/blouse, shorts, a belt, a shot glass, and a plastic chimpanzee mask with faux hair. The top/blouse is made of 100 percent polyester warp knit fabric. The long sleeve garment features a hook and loop closure at the back and a heat transfer print on the front. The shorts are made of 72% polyester and 28 % acrylic woven fabric and have a tunneled elastic waist without a fly. The wide utility belt is made of webbed nylon fabric and features large loops to hold canned beverages. Because the plastic shot glass was not included with the sample, it cannot be classified. The costume will be imported as 130464 (adult size) and 130465 (plus size). The Ultimate Party Animal 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. 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 costume is such that the article is neither flimsy in nature or construction, nor lacking in durability; it is well-made, with sturdy seams, embellishments, and styling. The applicable subheading for the top/blouse will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ blouses…knitted or crocheted: Of man-made fibers: Other Women’s." The duty rate will be 32.3 percent ad valorem. The applicable subheading for the shorts will be 6204.63.3532, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ trousers, bib and brace overalls, breeches and shorts (other than swimwear), trousers, bib an brace overalls, breeches and shorts, Of synthetic fibers: Other: Other: Shorts: Women’s." The duty rate will be 28.6 percent ad valorem. The applicable subheading for the utility belt will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up articles…Other: Other, Other: Other." The duty rate will be 7 percent ad valorem.   The applicable subheading for the 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. 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 the National Import Specialist at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division