The tariff classification of textile costumes from China.

N215777 May 15, 2012 CLA-2-62 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 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, dated April 13, 2012, but received on May 1, 2012, you requested a tariff classification ruling. You submitted a sample, a Child-Sized Vamptessa Costume, which consists of a dress and a collar. Although you state that the sample is identified as item number 6748012, examination of the item and its packaging indicate that this is actually item number 6748013. 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 front and rear panels of the bodice, with the exception of a front panel insert, part of the sleeves and the overskirt are constructed of 100% knit polyester fabric, while the skirt, bodice insert panel, and remainder of the sleeves are made up of woven 100% polyester 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 dress features a gathered, multi-layered skirt, a faux lace-up bodice and gathered, three-piece sleeves with arm drapes. The bodice also has a woven fabric insert panel with a lace-like fabric overlay, which is edged on either side by decorative narrow fabric. Both the skirt and the shoulders have a non-woven stiffener for added shape. It also features a well-made neck and waist, sturdy seams, tightly stitched decorative edges, a sewn-on belt and ruffled fabric sewn across the neckline. You submitted a sample, identified as a Child-Sized Glam Punk Pirate Costume, item number 6748049. In your ruling request, you state that the costume consists of a dress and headpiece. However, upon examination of the costume and its retail packaging, it was noted that the costume actually consists of a dress, headscarf, sash and boot covers. 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 knit fabric. Although the garment is double-layered and has a lace-like fabric trim at the hem, it also has flimsy elastic at the waist, a loose, visible overlock stitched neck, 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 Vamptessa Costume is such that the article is neither flimsy in nature or construction, nor lacking in durability; this costume is well made. The samples will be returned to you as requested. The applicable subheading for the Child-Sized Vamptessa 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 Glam Punk Pirate Costume 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. 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