The tariff classification of a costume from China.

N194155 December 6, 2011 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Ms. Paulina Dong Seasonal Visions International Inc. 1368 Park Ave Emeryville, CA 94608 RE: The tariff classification of a costume from China. Dear Ms. Dong: In your letter dated November 11, 2011, but received on November 22, 2011, you requested a tariff classification ruling. You submitted a sample, identified as an Adult Lady Death Costume, which consists of a dress, flimsy cape and chain belt. The costume will be imported in three sizes; small, item number 5147301-S; medium, item number 5147302-M; and large, item number 5147303-L. 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 dress features two-piece sleeves with arm drapes and a gathered two-piece skirt, both constructed of lace-like fabric, which does not easily fray. It also has an obscured neckline, sturdy seams, and a sewn-on belt. 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. The overall amount of finishing in the Lady Death Costume is such that the article is neither flimsy in nature or construction, nor lacking in durability; this costume is well made. The sample will be returned to you as requested. The applicable subheading for the Adult Lady Death 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. 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