The tariff classification of textile costumes from China.

N213955 April 25, 2012 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6104.43.2020; 6204.43.4040; 9505.90.6000 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, received on April 17, 2012, you requested a tariff classification ruling. You submitted a sample, identified as a Child-Sized Pink Ballerina Costume, which consists of a dress and a headband. The costume will be imported in three sizes; extra small, item number 6748300; small, item number 6748301; and medium, item number 3748302. 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 panel of the bodice and the peplum are constructed of 100% polyester woven fabric, while the rear panel of the bodice, the skirts and sleeves are made up of 100% polyester knit fabric. The dress is constructed primarily from knit fabric, which imparts the essential character to the dress. The dress features a gathered, multi-layered skirt with a non-woven stiffener, a peplum, a faux lace-up bodice and gathered, puffed sleeves with sewn-on bows. The garment also has sturdy seams, a tightly stitched waist and a bodice embellished with decorative narrow fabric. You submitted a sample, identified as a Child-Sized Good Ship Sailorette Costume, which consists of dress and a hat. The costume will be imported in three sizes; extra small, item number 6758015; small, item number 6758016; and medium, item number 6458017. 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 multi-paneled dress features a bodice insert of striped fabric framed by a faux sailor’s collar which is trimmed with fabric decorated with small round plastic disks, resembling sequins. The garment also has a gathered, multi-layered skirt with a non-woven stiffener, sturdy seams, a tightly stitched waist, gathered, puffed sleeves and a sewn-on bow. The outermost skirt is trimmed with the same fabric that embellished the bodice. You submitted a sample, identified as a Child-Sized Storybook Witch Costume, which consists of a dress, hat and belt. The costume will be imported in three sizes; small, item number 6748104; medium, item number 6748105; and large, item number 6748106. 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 panel of the bodice, the skirt, overskirt and part of the sleeves are constructed of woven 100% polyester fabric, while the rear panel of the bodice and remainder of the sleeve 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 garment features a faux lace-up bodice, an overskirt, gathered, two-piece sleeves and a bodice embellished with silver rickrack. The dress has sturdy seams and a well-made neckline which is obscured with silver rickrack. You submitted a sample, identified as a Child-Sized Sparkle Kitty Costume, which consists of a jumpsuit, bowtie, belt and headband. The costume will be imported in three sizes; small, item number 6758015; medium, item number 6758016; and large, item number 6458017. 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 jumpsuit, which is constructed of 100% polyester knitted fabric. Although the garment has styled cuffs at the wrists and ankles and a sewn-on tail, it also has flimsy elastic at the wrists, ankles and waist, 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 a Child-Sized Dr. Sweetie Costume, which consists of a jacket, flimsy pants, toy head lamp and toy stethoscope. The costume will be imported in three sizes; small, item number 6748061; medium, item number 6748062; and large, item number 6748063. 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 jacket, which is constructed of 100% polyester knit fabric. Although the jacket has a well-made neck and pockets, it also has a hook and loop tab closure and loose, visible overlock stitched and/or visible raw edges. 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 in the Pink Ballerina, Good Ship Sailorette and Storybook Witch Costumes 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 Child-Sized Pink Ballerina and Child-Sized Good Ship Sailorette Costume Sets will be 6104.43.2020, 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, Girls’." The rate of duty will be 16 percent ad valorem. The applicable subheading for the Child-Sized Storybook Witch Costume Set will be 6204.43.4040, 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: Girls’." The rate of duty will be 16 percent ad valorem. The applicable subheading for the Child-Sized Sparkle Kitty and the Child-Sized Dr. Sweetie Costume Sets 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. 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