The tariff classification of costumes from Hong Kong and Vietnam.

N164477 May 12, 2011 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6110.30.3059; 6106.20.2030; 6104.43.2020 Mr. Frank Gomez World Exchange, Inc. 8840 Bellanca Ave. Los Angeles, CA 90045 RE: The tariff classification of costumes from Hong Kong and Vietnam. Dear Mr. Gomez: In your letter dated April 28, 2011, on behalf of California Costumes, Inc., you requested a tariff classification ruling. The samples will be returned to you. The Living Dead Costume, identified as item number 00291, consists of a well-made hooded top and flimsy pants. 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.” The black pullover, which is constructed of knitted 100% polyester fabric, imparts the essential character of the set. The hooded pullover features a draped multi-layer bodice, gathering at the shoulders, side splits, a well-made neck and sturdy seams. The Vampire King Costume, identified as item number M00281, consists of a well-made blouse and a flimsy detachable cape. 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.” The red and silver blouse, which imparts the essential character of the set, is constructed of knitted 100% polyester fabric. The garment has a multi-layer, multi-panel bodice with an attached jabot and gathering at the neckline. The blouse has sturdy seams and a hook and loop tab closure in the back. The Cute Spider Witch Costume, identified as item number M00283, consists of a well-made dress, flimsy cape, hat and flimsy pants, which you refer to as leggings. 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.” The purple and black dress, which is constructed of knitted 100% polyester fabric, imparts the essential character of the set. The dress features a multi-layer skirt and a gathered drop waist. Although the dress has a flimsy neck, it also has a well-made waist and sturdy seams. You state that you believe the costumes are 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 articles are neither flimsy in nature or construction, nor lacking in durability; your costumes are well made. The applicable subheading for the Living Dead Costume Set will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Women’s or girls’: Other." The duty rate will be 32 percent ad valorem. The applicable subheading for the Vampire King Costume Set 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 rate of duty will be 32 percent ad valorem. The applicable subheading for the Cute Spider Witch Costume Set 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. 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/. We are returning your request for a ruling for item number M00277, the Vampira Costume and item numbers 00243 and 01096, the Child-Sized and Adult Psycho Clown Costumes. Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically §177.7(a) reads, in pertinent part: No ruling letter will be issued in any instance in which it appears contrary to the sound administration of the Customs and related laws to do so. In addition, 19 C.F.R. 177.9(a) states that “In the absence of a change of practice or other modification or revocation which affects the principle of the ruling set forth in the ruling letter, that principle may be cited as authority in the disposition of transactions involving the same circumstances.”  As we have previously issued New York Rulings N140077 and N140078 on the Psycho Clown Costume and Vampira Costume, respectively, which are constructed exactly the same as the instant costumes, then the same circumstances exist and it is contrary to the sound administration of customs laws to issue additional rulings. Therefore, the above referenced file is hereby administratively closed. 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”). 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