The tariff classification of an adult costume from China.

N104396 June 4, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6114.30.3054 Ms. Carmel Hobbs Costumes Galore, Inc. 1415 1st Avenue Mankato, Minnesota 56001 RE: The tariff classification of an adult costume from China. Dear Ms. Hobbs: In your letter dated April 29, 2010, you requested a tariff classification ruling. The sample will be returned to you. The submitted sample, Style # FUN 2050 Bunny Mascot Costume consists of a jumpsuit/coverall, a large headpiece representing a rabbit, and feet and mitts all made of 100 percent knit pile fabric. The jumpsuit/coverall has long sleeves, a fluffy tail, an insert at the chest, and an opening in the back with a hook and loop closure. The costume is well made with a padded sewn on tail, finished neck, sturdy seams, styling, and a hook and loop closure strip. 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/coverall 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 Style # FUN 2050 Bunny Mascot Costume Set, 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 duty rate 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