The tariff classification of a unisex costume from China.

N171207 July 6, 2011 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6114.30.3054 Mr. Mark Wisniewski Walgreen Company 304 Wilmot Rd., MS #3291 Deerfield, IL 60015 RE: The tariff classification of a unisex costume from China. Dear Mr. Wisniewski: In your letter dated June 14, 2011, you requested a tariff classification ruling. The sample will be returned to you. The submitted sample Deluxe Gorilla Costume, style WIC 444890 consists of a jumpsuit, a hooded mask representing a gorilla and glove type hands. The jumpsuit is made of knitted 82 percent polyester/18 percent acrylic long pile fabric that resembles hair. The jumpsuit has long legs and arms, and hook and loop closures at the back. The costume is well made with sturdy seams, neck 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 jumpsuit imparts the essential character of the set. 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. Noting its styling and gusset, the article is comparable to a normal article of wearing apparel; your costume is well made. The applicable subheading for the Deluxe Gorilla Costume Set, style WIC 444890 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 rate of duty will be 14.9 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 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