The tariff classification of a textile garment from China.

N243634 July 26, 2013 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Mr. Payman Shaffa Underwraps Costumes 9600 Irondale Ave. Chatsworth, CA 91311 RE: The tariff classification of a textile garment from China. Dear Mr. Shaffa: In your letter dated June 25, 2013 you requested a tariff classification ruling. You submitted a sample, identified as Orange number 29479, which you refer to as an adult tutu. The pull-on lower body garment is constructed from 100% polyester knit fabric. The skirt-like garment features multiple gathered layers sturdily stitched to a 2” wide elastic band. The layers are constructed of a mesh fabric that does not easily fray or unravel. The garment extends from the waist to the upper thigh area and does not provide sufficient coverage to be considered a skirt. The item will be imported in child and adult sizes. You state that you believe the garment 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 is such that the article is neither flimsy in nature or construction, nor lacking in durability; your garment is well made. The applicable subheading for Orange number 29479 will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’.” The rate of duty will be 14.9 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 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. 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