The tariff classification of adult unisex costumes from China.

N128755 November 16, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6114.30.3054, 6104.43.2010, 6211.43.0091, 6104.63.2011 6406.99.1540, 6217.10.9530, 6204.43.4030 Ms. Vanessa Vizcarra Paper Magic Group, Halloween Division 345 7th Ave., 6th floor New York, New York 10001 RE: The tariff classification of adult unisex costumes from China. Dear Ms. Vizcarra: In your letter dated October 20, 2010, you requested a tariff classification ruling. The samples will be returned to you. The Sexy Halloween™ Costume consists of a jumpsuit made of knit 90 percent polyester/10 percent spandex fabric. The garment has long sleeves and pants, a large collar, screen printing at the back and front left side and a full front zipper closure. Item 6791249 Size S Item 6791250 Size M Item 6791251 Size L Sexy Silence of the Lambs™ Costume consists of a dress made of knit 92 percent polyester/8 percent elastane fabric. The dress, without a waist, has a mock turtleneck collar, attached long sleeves with arm ties, faux buckles at the front, and a hook and loop closure at the back. Item 6791031 Size S Item 6791032 Size M Item 6791033 Size L The Graveyard Angel Costume consists of a dress, wings and beaded pearl-like belt. The long dress is made of knit 100 percent polyester fabric and has long sleeves with a handkerchief-style at the wrists and elasticized neck. Item 6791025 Size S Item 6791026 Size M Item6791027 Size L The King Louis Costume consists of an upper body garment that you call a jacket, pants, stirrup leggings, jabot-like neck piece and cobwebs. The upper body garment is made of woven 100 percent polyester fabric. The pants, jabot and leggings are made of knit 100 percent polyester fabric. The upper body garment has long sleeves a vest-like front with an attached sash, trimming on each side and a hook and loop closure at the back. The knee length pants are tattered at the bottom and have an elastic waist. The stirrup leggings extend from the above the knee to the ankle with elastic under the foot and the jabot has a hook and loop closure at the back. Item 6791020 Size M Item 6791021 Size L The Marie Antoinette Costume consists of a dress, neck slash and cobwebs. The long dress is made of both woven and knit 100 percent polyester fabric. The garment has short puffed sleeves with bows, a ruffled neck and a trimmed peplum. There are bows down the front of the dress. Item 6791213 Size S Item 6781214 Size M Item 6718215 Size L The above costumes are well made with sturdy seams, styling and embellishments. You state that you believe the costumes are 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 costumes are well made. 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 for Items 6791249, 6791250 and 6791251, Sexy Halloween™, the dress for Items 6791031, 6791032 and 6791033, Sexy Silence of the Lambs™, Items 6791025, 6791026 and 6791027, Graveyard Angel and 6791213, 6781214 and 6781215 Marie Antoinette imparts the essential character of the set. The King Louis Costume, Items 6791020 and 6791021 consists of two or more garments. Note 14 of Section XI, of the HTSUSA, requires that textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. If a set cannot exist by application of Note 14, the articles that may be packaged with the garments must also be classified separately. The applicable subheading for Items 6791249, 6791250 and 6791251 Sexy Halloween™ 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. The applicable subheading for Items 6791031, 6791032 and 6791033, Sexy Silence of the Lambs™, and 6791025, 6791026 and 6791027, Graveyard Angel Costume Sets 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. The applicable subheading for the King Louis upper body garment, Items 6791020 and 6791021, will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Track suits and swimwear; other garments: Other garments women’s or girls’: Of man-made fibers, Other." The duty rate will be 16 percent ad valorem. The applicable subheading for the King Louis pants, Items 6791020 and 6791021 will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts. Divided skirts, trousers, bib and brace overalls, breeches and shorts: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Women’s: Other." The duty rate will be 28.2 percent ad valorem. The applicable subheading for the stirrup leggings will be 6406.99.1540, HTSUS, which provides for parts of footwear: removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof: other: of textile materials; of man made fibers: other. The rate of duty will be 14.9 percent ad valorem. The applicable subheading for the jabot-like neck piece will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories; parts of garments…Accessories: Other: Other: Of man-made fibers." The duty rate will be 14.6 percent ad valorem. Neither the knit portion, classifiable in heading 6104, nor the woven portion, classifiable in heading 6204, imparts the essential character of the dress for Items 6791213, 6781214 and 6781215, Marie Antoinette Costume. Following General Rule of Interpretation (GRI) 3(c), the set will be classified in the heading which occurs last in numerical order in the HTS.   The applicable subheading for Items 6791213, 6781214 and 6781215, Marie Antoinette Costume Set will be 6204.43.4030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ suits, ensembles…, dresses, skirts, divided skirts, trousers: Dresses: Of synthetic fibers: Other: Other: Other: Women’s." The rate of duty will be 16 percent ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on the cobweb for the King Louis Costumes. Your request for a classification ruling should include the fiber content for the cobweb whether the cobweb fiber is carded or combed. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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