The tariff classification of costumes from China.

N115810 August 16, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6204.43.4030, 6204.43.4040, 6104.43.2010 Ms. Vanessa Vizcarra Paper Magic Group, Halloween Division 345 7th Ave., 6th Floor New York, New York 10001 RE: The tariff classification of costumes from China. Dear Ms. Vizcarra: In your letter dated July 12, 2010, you requested a tariff classification ruling. The samples will be returned to you. The Adult Queen Bee Costume consists of a dress made of woven 100% polyester satin fabric and a headpiece. The dress has short sleeves trimmed with piping and ribbon, a large collar with a lining and a ruffle at the neckline. The item also features a fabric embellishment at the back resembling wings, faux ribbon laces at the front, dropped waist with a peplum and self-tie fabric at the waist. The Adult Queen Bee Costume will be imported in the following sizes: Item 6791210 Size Small Item 6791211 Size Medium Item 6791212 Size Large The Child Queen Bee Costume consists of dress made of woven 100% polyester satin fabric and a headpiece. The dress has short sleeves trimmed with piping and ribbon, a large collar and a ruffle at the neckline. The item also features a fabric embellishment at the back resembling wings, faux ribbon laces at the front, dropped waist with a peplum and self-tie fabric at the waist. The Child Queen Bee Costume will be imported in sizes: Item 6769544 Size Medium Item 6769545 Size Large Item 6769546 Size 14/16 The Adult Captain’s Mate Costume made for adults consists of a dress made of woven 100% polyester brocade fabric. Accompanying the dress is a headscarf, detachable collar, leg covers and arm covers. The dress has short wide straps at the shoulders elastic at the neckline and back, faux laces, faux flap pockets and a self-tie at the waist. The Adult Captain‘s Mate Costume will be imported in the following sizes: Item 6769553 Size small Item 6769554 Size Medium Item 6769555 Size Large The Adult Mystical Witch Costume made for adults consists of a dress made of knit 100 percent polyester fabric and a witch hat. The dress has long sleeves with shirring at the shoulders, a round neckline with trim and an attached belt with a fabric buckle and self-lies that tie at the back. The Adult Mystical Witch Costume will be imported in sizes: Item 6781127 Size Small Item 6781128 Size Medium Item 6781129 Size Large The Adult Racecar Baby Costume made for adults consists of a dress and hat made of knit 100% polyester fabric. The dress has long sleeves, a large collar, an attached belt with a fabric buckle and a front zipper closure. The Adult Racecar Baby Costume will be imported in the following sizes: Item 6791219 Size Small Item 6791220 Medium Item 6791221 Large All of the above costumes are well made with styling, finished neck, sturdy waist and seams, finished edges and sew-on embellishments. 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 for Adult Queen Bee Costume Items 6791210, 6791211, 6791212, Child Queen Bee Items 6769544, 6769545 and 6769546, Captain’s Mate Items 6769553, 6769554 and 6769555, Mystical Witch Items 6781127, 6781128 and 6781129, Racecar Baby Items 6791219, 6791220 and 6791221 imparts the essential character of the set. You state that you believe the costumes are properly classified under heading 9505 as “festive articles.” 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 Adult Queen Bee Costume Set, Items 6791210, 6791211 and 6791212 will be 6204.43.4030, Harmonized Tariff Schedule of the United States (HTSUS),which provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts…Dresses: Of synthetic fibers: Other: Other: Other: Women’s." The rate of duty will be 16 percent ad valorem. The applicable subheading for the Child Queen Bee Costume Set, Items 6769544, 6769545 and 6769546 will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts…Dresses: Of synthetic fibers: Other: Other, Other: Girls’." The duty rate will be 16 percent ad valorem. The applicable subheading for the Captain’s Mate, Items 6769553, 6769554, 6769555, Mystical Witch, Items 6781127, 6781128, 6781129 and Racer Baby Items 6791219, 6791220, 6791221 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