The tariff classification of adult costumes from China.

N089945 January 26, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Mr. Randy Williams Concept Marketing 18644 E. Powers Lane Aurora, Colorado 80015 RE: The tariff classification of adult costumes from China. Dear Mr. Williams: In your letter dated December 16, 2009, received by this office on January 6, 2010, you requested a tariff classification ruling. The samples will be returned to you. Style B2224 Heavenly Angel Costume consists of a dress, corset-style waist cincher, wings and headpiece. The dress is made of knit velour polyester fabric. The dress has long sleeves, a scoop neckline, multi layer skirt, elasticized waist and bottom of sleeves, and a hook and loop closure at the back. The garment is trimmed with spangles on the sleeves and the neckline. The costume is well made with styling, sturdy waist, tunnel elastic in the sleeves, and sewn-on embellishments. 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 for Style B2224, Heavenly Angel Costume imparts the essential character of the set. The applicable subheading for the Style B2224, Heavenly Angel Costume Set will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women's or girls' suits, ensembles…dresses, skirts, divided skirts, trousers…knitted or crocheted: Dresses: Of synthetic fibers, Other, Women’s." The rate of duty will be 16 percent ad valorem. 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. 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