The tariff classification of textile costumes from China.

N214021 April 27, 2012 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6104.43.2020; 9505.90.6000; 6204.43.4040 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 April 16, 2012, you requested a tariff classification ruling. You submitted a sample, identified as a Toddler-Sized Ballerina Beauty Costume, item number 6749083, which consists of a dress and a headband. 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 is constructed of 100% polyester woven fabric, while the remainder of the dress is 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, sturdy seams, a tightly stitched waist and gathered, puffed sleeves with sewn-on bows. The dress has a double-layered bodice decorated with three sewn-on bows and embellished with decorative narrow fabric. You submitted a sample, identified as a Toddler-Sized Tough Little Red Pirate Costume, item number 6748097, which consists of a jumpsuit and a headscarf. 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 knit fabric. Although the garment features a neck insert and sewn-on belt, it also has flimsy elastic at the wrists, 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 Toddler-Sized Itsy Bitsy Spider Witch Costume, item number 6748126, which consists of a dress and a hat. 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 woven fabric. The garment features a faux lace-up bodice, a tiered skirt with a non-woven stiffener and gathered, two-piece sleeves with sewn-on bows. The bodice is embellished with gold metallic rickrack. The dress has sturdy seams and a sewn-on faux belt with a buckle cutout of gold metallic fabric. You submitted a sample, identified as a Toddler-Sized American Cowgirl Costume, item number 6748128, which you state consists of a dress and a hat, however, a neckerchief was also included with the sample. 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 woven fabric. The garment features a gathered, multi-layered skirt with a non-woven stiffener and an attached fringed vest with sewn-on stars that are decorated with small round plastic disks, resembling sequins. The dress also has gathered, puffed sleeves, sturdy seams and ruffled fabric trim around the bottom of the skirt and near the waist which resemble pockets. 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 Ballerina Beauty, Itsy Bitsy Spider Witch and American Cowgirl 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 Toddler-Sized Ballerina Beauty Costume Set 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 Toddler-Sized Tough Little Red Pirate Costume Set 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. The applicable subheading for the Toddler-Sized Itsy Bitsy Spider Witch and Toddler-Sized American Cowgirl Costume Sets 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. 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/. We are returning your request for a classification ruling for item number 6748166, the Toddler-Sized Sugar Plum Fairy Costume and any related samples, exhibits, etc., because of non-conformity with the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). According to 19 C.F.R. 177.1(a)(2)(i): A question arising in connection with a Customs transaction already before a Customs office will normally be resolved by that office in accordance with the principles and precedents previously announced by the Headquarters Office. If such a question cannot be resolved on the basis of clearly established rules set forth in the Customs and related laws, or in the regulations there under, or in applicable Treasury Decisions, rulings, opinions, or court decisions published in the Customs Bulletin, that office may be requested to forward the question to the Headquarters Office for consideration, as more fully described in Section 177.11.We are unable to issue a ruling for item number 6748166, the Toddler-Sized Sugar Plum Fairy Costume because this request concerns issues (classification of similar fairy costumes) which are currently before Headquarters. 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