The tariff classification of textile costumes from China.

N190378 November 4, 2011 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6104.43.2010; 6204.43.4030 Ms. Taylor Lawson Paper Magic Group 345 7th Avenue 6th Floor New York, NY 10001 RE: The tariff classification of textile costumes from China. Dear Ms. Lawson: In your letter dated October 20, 2011, you requested a tariff classification ruling. The samples will be returned to you as requested. You submitted a sample, identified as the Adult Dark Angel Costume, which consists of a dress, sleevelets, wings, halo headband and a mask. The costume will be imported in four sizes; extra small, item number 6748235; small, item number 6748236; medium, item number 6748237; and large, item number 6748238. 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 essential character is imparted by the dress, which is comprised of both knit and woven fabrics. The front and rear panels of the bodice, with the exception of a front panel insert are constructed of knit 100% polyester fabric, while the skirt and insert panel are made up of woven 100% polyester fabric. The essential character of the dress is imparted by the knit portion of the garment, which makes the greatest visual impact. The multi-paneled dress features a faux lace-up bodice, double-layer straps, and a defined bust. Ruffled lace-like fabric is sewn on the neckline and decorates the bodice of the garment as well. It also has a well-made neck, sturdy interior seams, finished edges and a sewn-on belt and bow. You submitted a sample, identified as the Adult Countess Costume, which consists of a dress, arm covers, which you refer to as glovelettes, and a mask. The costume will be imported in four sizes; extra small, item number 6748239; small, item number 6748240; medium, item number 6748241; and large, item number 6748242. 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 essential character is imparted by the dress, which is constructed from both knit and woven 100% polyester fabrics. The front and rear panels of the bodice, with the exception of a front panel insert and overskirt are constructed of knit 100% polyester fabric, while the skirt, insert panel and peplum are made up of woven 100% polyester fabric. In this case, neither the knit nor the woven fabric imparts the essential character of the garment and the dress will be classified in accordance with GRI 3 (c) under the heading that occurs last in numerical order in the Harmonized Tariff Schedule of the United States (HTSUS), among those under consideration. The multi-paneled dress has a gathered, multi-layered skirt, faux lace-up bodice with metal grommets and an attached cape. Lace-like fabric embellishes the bodice of the garment as well. It also features a well-made neck and waist, sturdy seams, finished edges and a sewn-on belt. You submitted a sample, identified as the Adult Kitty Costume, which consists of a dress, sleevelets and a mask. The costume will be imported in four sizes; extra small, item number 6748227; small, item number 6748228; medium, item number 6748229; and large, item number 6748230. 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 essential character is imparted by the halter-style dress, which is comprised of both knit and woven fabrics. The front panels of the bodice, the skirt and overskirt are constructed of woven 100% polyester fabric, while the rear and side panels of the bodice are made up of knit 100% polyester fabric. The dress is constructed primarily from woven fabric, which provides the greatest visual impact and imparts the essential character to the dress. The multi-paneled dress has a multi-layered skirt and bodice, defined bust, and a sewn-on collar and bow tie. Ruffled lace-like fabric is sewn on the neckline and decorates the bodice of the garment as well. It also features a well-made neck and waist, sturdy seams, finished edges and a sewn-on belt and faux buttons. You submitted a sample, identified as the Adult Witch Costume, which consists of a dress, sleevelets, a flimsy cape, hat with an attached comb and a mask. The costume will be imported in four sizes; extra small, item number 6748223; small, item number 6748224; medium, item number 6748225; and large, item number 6748226. 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 essential character is imparted by the dress, which is comprised of both knit and woven fabrics. The skirt, overskirt and bodice are constructed of knit 100% polyester fabric, with the exception of two thin insert panels and the bust, which are made of woven 100% polyester fabric. The dress is constructed primarily from knit fabric, which provides the greatest visual impact and imparts the essential character to the dress. The multi-paneled dress has a gathered, multi-layered skirt, a defined bust, faux lace-up sides and double-layer straps. The dress also features a well-made neck and waist, sturdy seams, finished edges, ruffled fabric sewn across the top of the garment and sewn-on decorative narrow fabric. You submitted a sample, identified as the Adult Angel Costume, which consists of a dress, sleevelets, wings and a halo headband. The costume will be imported in four sizes; extra small, item number 6748231; small, item number 6748232; medium, item number 6748233; and large, item number 6748234. 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 essential character is imparted by the dress, which is comprised of both knit and woven fabrics. The skirt, overskirt, bust and bodice insert panel are constructed of woven 100% polyester fabric, the bodice’s rear panel and part of the front panel are made of knitted 100% polyester fabric. The dress is constructed primarily from woven fabric, which provides the greatest visual impact and imparts the essential character to the dress. The multi-paneled dress has a gathered, multi-layered skirt with stiffeners, a defined bust, a faux lace-up bodice and double-layer straps. The dress also features a well-made neck with sewn-on feather trim, sturdy seams and waist, finished edges, ruffled fabric trim on the hem of the garment, decorative narrow fabric on the bodice and a sewn-on belt. 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. The applicable subheading for the Dark Angel Costume Set and Witch Costume Set 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 the Countess Costume Set, Kitty Costume Set and Angel Costume Set will be 6204.43.4030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ suits, ensembles, dresses, skirts, divided skirts, trousers,…Dresses: Of synthetic fibers: Other: Other: Other: Women’s." The rate of duty will be 16 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