The tariff classification of an adult costume from China.

N090375 February 4, 2010 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6204.43.4030 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, NY 11793 RE: The tariff classification of an adult costume from China. Dear Ms. Benedetto: In your letter dated November 30, 2009, received by this office on January 11, 2010, you requested a tariff classification ruling. The sample which you submitted is being returned as requested. The submitted sample is an adult Style No. CS10-0105 Pinup Diva Costume consisting of a dress, top and belt. The Style No. CS10-0105 dress is constructed of woven 100 percent polyester satin fabric. The halter-style dress features a defined gathered bust, halter tie at the neck, loose overlock stitched neck and edges, sturdy waist, gathered skirt, and loose overlock stitched edges. The multiple styling features and sturdy waist creates a non-flimsy garment. You state that the Style No. CS10-0105 top is constructed of woven polyester mesh fabric; examination reveals that it is a knit mesh fabric. The pullover top features a tattoo print, sturdy seams, and loose overlock stitched neck and edges. The amount of loose overlock stitching creates a flimsy garment. The belt is constructed of plastic and features a buckle, faux gems, and a hook and loop tab closure, 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 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 No. CS10-0105 Pinup Diva Costume will be 6204.43.4030, 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: Women’s.” The rate of duty will be 16 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