The tariff classification of costumes from China.

N193815 November 28, 2011 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6104.43.2010; 6204.43.4030; 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 November 8, 2011, you requested a tariff classification ruling. The samples will be returned to you as requested. You submitted a sample, identified as the Adult Fantasy Sailor Costume, which consists of a dress, boot covers and gloves. The costume will be imported in three sizes; small, item number 5147232; medium, item number 5147233; and large, item number 5147234. 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 of 100% polyester knitted fabric. The sleeveless dress features a pleated skirt, a basque waist and an attached sailor’s collar, which is embellished with sewn-on ribbon. It also has a well-made neck and waist, sturdy seams, and two sewn-on double-layer bows. You submitted a sample, identified as the Adult Undead Cheerleader Costume, which consists of a dress and two pom-poms. The costume will be imported in three sizes; small, item number 5147343; medium, item number 5147344; and large, item number 5147345. 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 pleated skirt and sturdy seams, it also has a loose, visible overlock stitched neck, a hook and loop tab closure and loose, visible, overlock stitched and/or visible raw edges. You submitted a sample, identified as the Adult Eternal Beloved Costume, which you state consists of a dress and a veil. The veil was not included in the submitted sample. The costume will be imported in three sizes; small, item number 5147183; medium, item number 5147184 and large, item number 5147185. 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 fabrics. The bodice of the garment is constructed of 100% polyester woven fabric, while the skirt and arm drapes are made up of 100% polyester knitted 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 off-the-shoulder dress features a multiple panel bodice decorated at the neckline with sewn-on beads, raglan sleeves, two-piece sleeves with arm drapes and a multi-paneled skirt with a train. It also has a well-made neck and waist, sturdy seams, a sewn-on belt and piping on the bodice. You submitted a sample, identified as an Adult Toxix Bill Costume, which consists of a top, pants, hat, neck ruffle and pvc mask with wig. The costume will be imported in two sizes; medium, item number 5148218; and large, item number 5148219. 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 top, which is constructed of 100% polyester woven fabric. Although the top has tightly stitched seams, it also has flimsy elastic at the wrists and waist, a hook and loop tab closure 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 Eternal Beloved Costume and the Fantasy Sailor Costume is such that the articles are neither flimsy in nature or construction, nor lacking in durability; these costumes are well made. The applicable subheading for the Adult Fantasy Sailor 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 Eternal Beloved 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 Undead Cheerleader and the Adult Toxix Bill 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