The tariff classification of costumes from China.

N191515 November 18, 2011 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6104.43.2010; 6204.43.4030; 6113.00.9086; 9505.90.6000 Ms. Paulina Dong Seasonal Visions International Inc. 1368 Park Ave Emeryville, CA 94608 RE: The tariff classification of costumes from China. Dear Ms. Dong: In your letter dated October 26, 2011, you requested a tariff classification ruling. You submitted a sample, identified as an Adult Spellbound Witch Costume, which consists of a dress and an overdress. The costume will be imported in three sizes; small, item number 5147304; medium, item number 5147305; and large, item number 5147306. 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 flimsy dress, which is constructed of 100% polyester knitted fabric. Although the dress has a gathered bust, it also has flimsy elastic and loose, visible overlock stitched and/or visible raw edges. You submitted a sample, identified as an Adult Gothic Ballerina Costume, which consists of a dress, arm covers, which you refer to as gloves, and a flimsy panty-like lower body garment. The costume will be imported in three sizes; small, item number 5147337; medium, item number 5147338 and large, item number 5147339. 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 dress, which is constructed of knitted 100% polyester fabric, imparts the essential character. The multi-paneled dress features a double-layer bodice, double-layer straps and a gathered, multi-layered skirt. It also has a well-made waist, sturdy seams, a lace-up closure and ruffled fabric trim along the neckline. You submitted a sample, identified as an Adult Dark Witch Costume, which consists of a dress, sleevelets and a hat. The costume will be imported in three sizes; small, item number 5147325; medium, item number 5147326; and large, item number 5147327. 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 you state is made of knitted 100% polyester fabric, however, upon examination, it was determined that the fabric is of woven construction. The multi-paneled dress features a lace-up bodice, pleated double-layer straps, and a gathered, multi-layered skirt. It also has a well-made waist, sturdy seams and a zipper closure. You submitted a sample, identified as an Adult Madame Whiplash Costume, which consists of a top, skirt and “glovettes” constructed of knit polyester fabric coated on the outer surface with a plastic material. The costume will be imported in three sizes; small, item number 5145097; medium, item number 5145098; and large, item number 5145099. 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 garments impart the essential character. The strapless top bares the shoulders and upper back of the wearer. It extends to the waist and has a straight bottom. The garment has a multi-paneled bodice with faux buckles, a sewn-on belt, hanging loops, thick elastic, sturdy seams and a capped neckline. The multi-layered skirt has ruffled flounces, a tunneled, elasticized waist with thick elastic, sturdy seams, an asymmetrical drape and hanging loops. The “glovettes” have an elastic band that fastens to a finger, but no separation for the thumb. You submitted a sample, identified as an Adult Hillary Hex Costume, which consists of a dress, overdress and a hat. The costume will be imported in four sizes; extra small, item number 5145032; small, item number 5145033; medium, item number 5145034; and large, item number 5145035. 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 flimsy dress, which is constructed of 100% polyester knit fabric. Although the dress has a double-layered bodice, it also has flimsy elastic and loose, visible overlock stitched and/or visible raw edges. You state that you believe the 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 in the Gothic Ballerina Costume, Dark Witch Costume and Madame Whiplash Costume is such that the articles are neither flimsy in nature or construction, nor lacking in durability; these costumes are well made. The samples will be returned to you as requested. The applicable subheading for the Adult Gothic Ballerina Costume 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 Adult Dark Witch Costume 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 Adult Madame Whiplash Costume will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Garments made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other, Other: Other: Women’s or girls’." The rate of duty will be 7.1 percent ad valorem. The applicable subheading for the Adult Spellbound Witch and Adult Hillary Hex Costumes will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." The rate of duty will be Free. 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/. 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