The tariff classification of children’s and adult costumes from China.

N159739 April 21, 2011 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6114.30.3054; 6104.43.2020; 6104.43.2010; 6106.20.2030; 6104.63.2028; 6117.80.9540 Ms. Vanessa Vizcarra Paper Magic Group, Halloween Div. 345 7th Ave., 6th Floor New York, NY 10001 RE: The tariff classification of children’s and adult costumes from China. Dear Ms. Vizcarra: In your letter dated April 6, 2011, you requested a tariff classification ruling. The samples will be returned to you. The Joker Jack Costume consists of a jumpsuit and mask. The jumpsuit is made of 100 percent polyester knit fabric. The jumpsuit has long sleeves and pants with an attached hood. The garment is elasticized at the wrists and ankles, has a large ruffle at the neck, pom poms on the hood and down the front and a hook and loop closure at the back. The Joker Jack Costume will be imported as follows: Item 6710116 size: Child S Item 6710117 size: Child M Item 6710118 size: Child L Item 6710119 size: Child XL Item 6741036 size: Adult S Item 6741037 size: Adult M Item 6741038 size: Adult L The Bloodsucker Costume consists of a robe/dress, sash and a mask. The robe/dress is made of 100 percent polyester knit fabric. The robe/dress has long sleeves with embellishments on each sleeve resembling bat wings, an attached hood and a hook and loop closure at the back. The Bloodsucker Costume will be imported as follows: Item 6710112 size: Child S Item 6710113 size: Child M Item 6710114 size: Child L Item 6710115 size: Child XL Item 6731112 size: Adult S Item 6731113 size: Adult M Item 6731114 size: Adult L The Captain Rebel Costume consists of a shirt/blouse, pants and headscarf made of 100 percent polyester knit fabric. The shirt/blouse has sleeves that extend to the elbow and an attached faux vest. The garment has a jewel neckline and a hook and loop closure at the back. The pants are without a fly and have an elasticized waist. The item that you call a headscarf is approximately 2 ½ inches in width and does not cover the crown of the head. The Captain Rebel Costume will be imported as follows: Item 6731017 size: Child S Item 6731018 size: Child M Item 6731019 size: Child L The Ninja Assassin Costume consists of a jumpsuit, hood and belt made of 100 percent polyester knit fabric. The jumpsuit has long pants and sleeves, with ties on the sleeves and at the ankles and a hook and loop closure at the back. The Ninja Assassin Costume will be imported as follows: Item 6741064 size: Child S Item 6741065 size: Child M Item 6741066 size: Child L The Ghost Costume consists of a robe/dress and a mask. The robe/dress is made of 100 percent polyester knit fabric. The robe/dress has long sleeves, a jewel neckline and an overlay of sheer fabric. The Ghost Costume will be imported as follows: Item 6710176 size: OSFM Child Item 6769536 size: OSFM Adult All of the above costumes are well made with a sturdy seams, styling and embellishments. 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 jumpsuit for the Joker Jack and Ninja Assassin Costumes and the robe/dress for the Bloodsucker and Ghost Costumes impart the essential character of the set. The Captain Rebel 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 Joker Jack and Ninja Assassin Costume Set, will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Coveralls, jumpsuits and similar apparel: Women’s or girls’: Other." The duty rate will be 14.9 percent ad valorem. The applicable subheading for the Bloodsucker Costume Set (Child) and the Ghost Costume Set (Child), will be 6104.43.2020, 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, Girls’." The rate of duty will be 16 percent ad valorem.The applicable subheading for the Bloodsucker Costume Set (Adult), 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 Captain Rebel shirt/blouse will be 6106.20.2030, 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, Girls’: Other." The duty rate will be 32 percent ad valorem. The applicable subheading for Captain Rebel pants will be 6104.63.2028, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Girls’: Other: Other." The duty rate will be 28.2 percent ad valorem. The applicable subheading for the headscarf will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Other, Of man-made fibers: Other." The duty rate will be 14.6 percent ad valorem. Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items.  You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item.  Information can also be found at the FTC website www.ftc.gov (click on “For Business” and then on “Textile, Wool, Fur”). 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 National Import Specialist Kimberly Praino at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division