The tariff classification of costumes from China.

N179219 September 6, 2011 CLA-2-62 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6204.43.4030; 6104.43.2010; 6104.43.2020; 6106.20.2030; 6104.63.2028; 6117.80.8500; 6114.30.3054; 6114.30.3070; 9503.00.0080 Ms. Taylor Lawson Paper Magic Group, Halloween Div. 345 7th Ave., 6th Floor New York, NY 10001 RE: The tariff classification of costumes from China. Dear Ms. Lawson: In your letter dated August 5, 2011, you requested a tariff classification ruling for five costumes. Lady Lockup Adult Costume consists of a dress, hat, cuffs and necklace. The dress consists of woven 100 percent polyester fabric. The short sleeve dress has a collar and an attached belt with a tie at the back. The costume will be imported in sizes: Item 6748033 size: Adult S Item 6748034 size: Adult M Item 6748035 size: Adult L Roman Goddess Adult Costume consists of a dress with an attached drape and a cord belt. The dress is made of knit 100 percent polyester fabric and features an off the shoulder style with straps on one side. The costume will be imported in sizes: Item 6748068 size: Adult S Item 6748069 size: Adult M Item 6748070 size: Adult L Little Pirate Captain Toddler Costume consists of a shirt/blouse that you call a jacket, pants and pirate headpiece made of knit 100 percent polyester fabric. The shirt/blouse is hip length and has long sleeves with cuffs, an attached belt and jabot, a collar and a hook and loop closure at the back. The pants have an elasticized waist without a fly and attached boot covers. The pirate headpiece has no covering for the crown of the head. The costume will be imported in sizes: Item 6748076 size: Toddler 2T Item 6748077 size: Toddler 3/4T Jr. Doc Toddler Costume consists of a jumpsuit, lab coat, toy plastic stethoscope and head lamp. The jumpsuit and lab coat are made of knit 100 percent polyester fabric. The unisex jumpsuit has short sleeves, a shirt-style collar, attached bow tie, faux buttons down the front and hook and loop closures at the back. The lab coat has a pointed collar, two patch pockets and a full front opening without closures. The costume will be imported in sizes: Item 6748109 size: Toddler 2T Item 6748110 size: Toddler 3/4T Little Miss Captain Toddler Costume consists of a dress and pirate headpiece made of knit 100 percent polyester fabric. The short sleeve dress has silver trimming, a faux collar and belt and a hook and loop closure at the back. The pirate headpiece has no covering for the crown of the head. The costume will be imported in sizes: Item 6748080 size: Toddler 2T Item 6748081 size: Toddler 3/4T All of the above costumes are well made with sturdy seams, styling and embellishments. The samples will be returned to you as requested, with the exception of the Little Pirate Captain headpiece, which will retained for our files. You state that you believe these costumes are properly classified under heading 9505 as “festive articles.” 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. 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 dress for the Lady Lockup, Roman Goddess and Little Miss Captain costumes imparts the essential character of the set. The Little Pirate Captain and Jr. Doc costumes consist 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. The applicable subheading for the Lady Lockup Adult Costume Set will be 6204.43.4030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…dresses, skirts, divided skirts…breeches and shorts: Dresses: Of synthetic fibers: Other: Other, Other: Women’s." The rate of duty will be 16 percent ad valorem. The applicable subheading for the Roman Goddess Adult Costume Set will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . . knitted or crocheted: Dresses: Of synthetic fibers: Other, Women’s’." The duty rate will be 16 percent ad valorem. The applicable subheading for the Little Miss Captain Toddler 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. The applicable subheading for the Little Pirate Captain 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 the Little Pirate Captain 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 Little Pirate Captain headpiece will be 6117.80.8500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: other accessories: Other: headbands, ponytail holders and similar articles." The duty rate will be 14.6 percent ad valorem. The applicable subheading for the Jr. Doc Costume jumpsuit, 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 Jr. Doc lab coat will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’." The rate of duty will be 14.9 percent ad valorem. The applicable subheading for toy plastic stethoscope and head lamp will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Tricycles…other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other." The rate of duty will be Free. 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