The tariff classification of textile costumes from China.

N208743 March 29, 2012 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6104.43.2010; 6204.43.4030; 6106.20.2010 Ms. Vanessa Vizcarra Paper Magic Group 345 7th Avenue 6th Floor New York, NY 10001 RE: The tariff classification of textile costumes from China. Dear Ms. Vizcarra: In your letter dated February 16, 2012, but received on March 12, 2012, you requested a tariff classification ruling. You submitted a sample, identified as the Adult Countess Costume, which consists of a dress and a flimsy cape. The costume will be imported in three sizes; small, item number 6758006; medium, item number 6758007; and large, item number 6758008. 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 multi-paneled dress, which is constructed of 100% polyester knit fabric. The sleeveless dress features an empire waist, multiple layers and a fabric insert around the waist. It also has an obscured neckline, sturdy seams and two vertical strips of braid embellishing the front of the garment. Although the hemline is raw, the outer layer of the dress is constructed of a fabric which does not easily fray. You submitted a sample, identified as the Adult Dream Witch Costume, which consists of a dress and a hat. The costume will be imported in three sizes; small, item number 6758009; medium, item number 6758010; and large, item number 6758011. 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 multi-paneled dress, which is constructed of 100% polyester knit fabric. The dress features an attached cape, a draped neckline, raglan sleeves, gathering at the shoulders and an attached collar. It also has a well-made neck, sturdy seams and a sewn-on belt. The submitted sample, identified as the Adult Tavern Wench Costume, is a dress which will be imported in three sizes; small, item number 6748027; medium, item number 6748028; and large, item number 6748029. The dress is comprised of both knit and woven fabrics. The skirt, overskirt, belt, and most of the front of the bodice are constructed of 100% polyester woven fabric, while the bodice’s rear panel, the sleeves and the bodice insert are made of 100% polyester knit fabric. The dress is constructed primarily from woven fabric, which provides the greatest visual impact and imparts the essential character to the dress. The dress features an off-the-shoulder look, an insert that gives definition to the breasts with shirring at the bottom, arm drapes and a lace-up front. The dress has a gathered, multi-layered skirt with a non-woven stiffener. The dress also has a tightly stitched waist, sturdy interior seams, and a sewn-on belt. You submitted a sample, identified as the Adult Mobster Mistress Costume, which consists of a dress, hat, garter and collar with attached necktie. The costume will be imported in three sizes; small, item number 6748306; medium, item number 6748307; and large, item number 6748308. 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 knit fabric. The dress features an off-the-shoulder look with double-layer shoulder straps, a multi-paneled bodice, sturdy seams, and a sewn-on belt. The short raglan sleeves have double-layer turn back cuffs with faux buttons. The front bodice of the dress has faux buttons and an attached chain. You submitted a sample, identified as the Adult Mobster Costume, which consists of a well-made shirt/blouse, flimsy pants, hat, and garter with attached paper play money. The costume will be imported in two sizes; medium, item number 6748121; and large, item number 6748122. 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 shirt/blouse, which is constructed of 100% polyester knit fabric. The garment features an attached vest with a full front opening secured by hook and loop tab closures, an attached necktie, turn back cuffs with faux buttons and an attached collar. The top has three sewn-on rectangular satin patches meant to resemble pockets, in which an artificial flower and a chain are attached to two of them. It also has a well-made neck, sturdy seams, a partial back opening secured by a hook and loop tab closure, faux buttons on the front of the garment and a finished edge at the wrists. 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 samples will be returned to you as requested. The applicable subheading for the Adult Countess, Adult Dream Witch & Adult Mobster Mistress Costume Sets 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 Tavern Wench Costume 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. The applicable subheading for the Adult Mobster Costume Set will be 6106.20.2010, 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: Women’s." The rate of duty will be 32 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, Thomas J. Russo Director National Commodity Specialist Division