The tariff classification of a unisex costume from China

N140259 January 27, 2011 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6104.43.2020, 6111.30.5070 Ms. Lynsey Koslik Palamon USA 480 Enterprise Street Ste. B San Marcos, CA 92078 RE: The tariff classification of a unisex costume from China Dear Ms. Koslik: In your letter dated December 21, 2010, you requested a tariff classification ruling. The samples will be returned to you. The Candy Corn Witch costume, item 1104 (3T-4T), consists of a dress and a hat shaped like a candy corn. The dress is composed of knit and woven components. The sleeves and the bust are constructed of 100% polyester woven fabric. The back panels and the coverage extending from the bust to the thighs are constructed of 100% polyester knit fabric. The dress features a multi layered skirt, short puff sleeves, a zipper back closure, and a self fabric tie. The essential character of the dress is imparted by the knit fabric. The Black Cat Witch costume, item 1067 (3T-4T), consists of a dress and a cone-shaped hat. The dress is composed of knit and woven components. The center front panel and the lower back panel are constructed of 100% polyester woven fabric. The remainder of the dress is constructed of 100% polyester knit fabric. The dress features long sleeves, a round neckline, and a partial back opening secured by a rear hook and loop closure. The essential character of the dress is imparted by the knit fabric. The Little Leopard costume, item 1071 (1T-2T), consists of a dress, a detachable tail, and a hair slide. The pullover dress is constructed of 100% polyester knit fabric and features a double layer elasticized round neckline, long sleeves, and multi layered skirt. The detachable leopard tail is stuffed and constructed of knit polyester. The head piece is a plastic hair slide covered in textile fabric with leopard ears. The Dark Bride costume, item 15487C (girls’ size 4-6), consists of a dress, veil, and arm warmers. The dress is composed of knit and woven components. The top portion, extending from the neck to the waist, the cap sleeves, the outer layer of the skirt, and the train, is constructed of 100% polyester knit fabric. The bottom portion, extending from the waist to below the knees, is constructed of 100% polyester woven fabric. The dress features a round neckline with a partial back opening secured by rear hook and loop closures. The essential character of the dress is imparted by the knit fabric. The veil and the arm warmers are constructed of polyester fabric. The Silver Diva Dress costume, item 3046 (girls’ size 4-6), consists of a pullover style sleeveless dress constructed of 100% polyester knit fabric covered with plastic sequin, and features a round neckline. 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 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 Candy Corn Witch, Black Cat Witch, Little Leopard, and Dark Bride costumes impart the essential character of the sets. The applicable subheading for the Candy Corn Witch, Black Cat Witch, Dark Bride, and Silver Diva Dress costumes 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 Little Leopard costume will be 6111.30.5070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Babies’ garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Other: Other: Other. The rate of duty will be 16 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