The tariff classification of costume vests from China.

N097116 April 9, 2010 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6217.10.9530 Mr. Randy Green Target Customs Brokers, Inc. 7000 Target Parkway North NCD-0456 Brooklyn Park, MN 55445 RE: The tariff classification of costume vests from China. Dear Mr. Green: In your letter dated March 3, 2010, on behalf of Target Corporation, you requested a tariff classification ruling. The sample will be returned to you. The submitted sample, Item DPCI 234-24-1774, consists of four costume vests constructed of 100 percent nonwoven polypropylene fabric. The costume vest distinguishes the wearer as a member of the police, fire rescue, army, or construction crew and is worn over clothing for purposes of identification. The vest is pulled over the head and features a rounded neckline, oversize armholes, open sides with a hook and loop strip closure, and hemmed edges. `You state that you believe the costume is properly classified under heading 9503 as a “dress up 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 articles are neither flimsy in nature or construction, nor lacking in durability; your costumes are well made. The applicable subheading for the Item DPCI 234-24-1774, police, fire rescue, army and construction vests, will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up clothing accessories… other than those of heading 6212: Accessories: Other: Other, Of man-made fibers.” The rate of duty will be 14.6 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