The tariff classification of an adult costume from China.

N095170 March 15, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6104.43.2010 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 February 18, 2010, you requested a tariff classification ruling. You have redesigned the Gothic Queen Costume, which was the subject of classification ruling N087819, dated January 8, 2010. The sample which you submitted is being returned as requested. The submitted sample is an adult Style No. CS10-0111-R2 Gothic Queen Costume consisting of a dress, sleeves, and imitation jewelry. The Style No. CS10-0111-R2 dress is constructed of knit 100 percent polyester velveteen fabric with a top front insert and skirt insert of woven 100 percent polyester satin fabric. The knit fabric imparts the essential character of the dress. The dress features a loose overlock stitched neck, long puff sleeves with thin elastic and loose overlock stitching, sturdy drop waist, gathered skirt with loose overlock stitching and a large inverted V insert, sturdy seams, and a rear hook and loop tab closure with loose overlock stitching. The bell shaped sleeve accessory is constructed of woven satin fabric and has lace-like trim. The imitation jewelry is made of plastic. 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. CS10-0111-R2 Gothic Queen Costume will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Dresses: Of synthetic fibers: 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