The tariff classification of a costume from China.

N247882 December 3, 2013 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6114.30.3054 Mr. John M. Peterson Neville Peterson LLP 17 State Street 19th Floor New York, NY 10004 RE: The tariff classification of a costume from China. Dear Mr. Peterson: In your letter dated November 11, 2013, on behalf of AFG Media Ltd., d/b/a Morphsuits, you requested a tariff classification ruling. The submitted sample, a children’s costume identified as the Yellow Ranger, depicts a character from the Mighty Morphin Power Rangers television show. The costume consists of a unisex bodysuit (skinsuit) that you refer to as a morphsuit which is constructed of 91% polyester and 9% spandex finely knit fabric. The form fitting garment covers the entire body including the feet, hands, head and face. It features a rear opening with a double zipper closure extending from the bottom of the torso to the crown of the head. The garment has reinforced interior seams and waist, and well-made edges. The suit features multiple panels sewn together to accurately depict the suit, boots, belt and helmet worn by the Yellow Ranger character on the television show. You state that you believe the costume 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 costume is well made. The applicable subheading for the Yellow Ranger Costume will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Coveralls, jumpsuits and similar apparel: Women’s or girls’: Other." 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/. Your items may be subject to the laws and regulations of the Consumer Product Safety Act. Import compliance information may be obtained by contacting the U. S. Consumer Product Safety Commission (CPSC) at 4330 East West Highway, Bethesda, Maryland 20814, Telephone: (301) 504-7923.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 these items. 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division