The tariff classification of a teen and adult costume from China.

N087227 January 4, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6104.49.9030 Mr. Randy Williams Concept Marketing 18644 E Powers Lane Aurora, CO 80015 RE: The tariff classification of a teen and adult costume from China. Dear Mr. Williams: In your letter dated December 7, 2009, you requested a tariff classification ruling. The sample which you submitted are being returned as requested. The submitted sample, Style# CS10-0108 Flapper Costume, consists of a dress, dress liner, skirt attachment accessory, headband and boa. The costume will be imported in sizes J (14-16), XS (1-2), S (4-6), M (8-10) and L (12-14). You state that the dress is constructed of knit 100 percent polyester mesh fabric; examination reveals the presence of metalized yarn that is twisted with non-metalized yarn. When metalized yarn is twisted with non-metalized yarn, the whole yarn is considered metalized for classification purposes. The dress liner and skirt attachment accessory are constructed of woven 100 percent polyester satin fabric. The sleeveless dress features a neckline that is not visible when worn, defined breast area, asymmetric skirt, flimsy seams, rear hook and loop tab closure with loose overlock stitching, sequin covered arm straps, loose overlock stitched armholes, and capped hemline. The dress liner features flimsy seams and loose overlock stitching. The skirt attachment accessory is designed to fasten to the bottom of the dress and features pleats and decorative fringe. The headband is made of narrow fabric covered with sequins and features a stand up feather. The feather boa is approximately 54 inches long. General Rule of Interpretation (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.” In this case, the dress imparts the essential character of the set. 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 of the dress 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 Style# CS10-0108 Flapper Costume, sizes J (14-16), XS (1-2), S (4-6), M (8-10) and L (12-14), will be 6104.49.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Dresses: Of other textile materials: Other, Subject to man-made fiber restraints.” The rate of duty will be 5.6 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/. 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 Kenneth Reidlinger at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division