The tariff classification of a child’s costume from China.

N091819 February 19, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6114.30.3054 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, NY 11793 RE: The tariff classification of a child’s costume from China. Dear Ms. Benedetto: In your letter dated November 17, 2009, received by this office on January 22, 2010, you requested a tariff classification ruling. You have redesigned the Skele-Bones Costume, which was the subject of classification ruling N079121, dated October 23, 2009. The sample which you submitted is being returned as requested. The submitted sample is a Style No. A2381-R1 Skele-Bones Costume that consists of a jumpsuit, mask and hands. The costume is imported in Child Sizes S (5-7), M (8-10) and L (12-14). The jumpsuit is constructed of knit 100 percent polyester fabric. The garment has EVA skeleton bones attached to the front, arms and legs of the garment. The jumpsuit features a gusset and a rear hook and loop tab closure. The hands are gloves constructed of knit 100 percent polyester fabric with attached EVA skeleton bones. The plastic skeleton mask is secured to the head by an elastic band. 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 jumpsuit 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. Noting its styling and gusset, the article is comparable to a normal article of wearing apparel; your costume is well made. The applicable subheading for the Style No. A2381-R1 Skele-Bones 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/. 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