The tariff classification of adult costumes from China.

N130258 December 2, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Ms. Vanessa Vizcarra Paper Magic Group, Halloween Division 345 7th Avenue, 6th Floor New York, New York 10001 RE: The tariff classification of adult costumes from China. Dear Ms. Vizcarra: In your letter dated October27, 2010, you requested a tariff classification ruling. The samples will be returned to you. 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 articles are neither flimsy in nature or construction, nor lacking in durability; your costumes are well made. The Sultry Sorceress Costume consists of a robe/dress with attached hood, choker, head charm/headband and belt made of knit 100 percent polyester fabric. The long robe/dress has long sleeves, a woven fabric inset with print down the front of the garment and is trimmed on the bust and cuffs. The costume will be imported as: Item 6791228 Size S Item 6791229 Size M Item 6791230 Size L The Greek Goddess Costume consists of a dress with an attached shawl, arm ties and hair tie made of knit 100 percent polyester fabric. The long dress has straps at the shoulder and the Grecian-style drape/shawl is made of a sheer fabric with a grape ornament on one shoulder. The costume will be imported as: Item 6791231 Size M Item 6791232 Size L The Hera Costume consists of a dress, belt, headpiece and stola dress accessory. The dress and dress accessory are made of knit 100 percent polyester fabric. The belt is made of woven 100 percent polyester fabric and the headpiece is made of plastic. The long halter-style dress has an elasticized waist and a V neckline. The velveteen oblong shaped accessory has piping and a hook and loop closure at one end and can be worn several ways. The middle of the belt measures approximately 6” at the widest part narrowing at the ends and ties at the back. The headpiece without a covering for the crown has elastic at the back and resembles leaves. The costume will be imported as: Item 674083 Size XL The Madame Monarch Costume consists of a dress, glovettes, choker and wings. The dress is made of knit 100 percent polyester fabric. The dress has pinafore-style straps, faux ribbon laces down the front, an attached belt that ties at the back and a multi-layer drop waist skirt. The costume will be imported as follows: Item 6791081 Size XS Item 6791082 Size S Item 6791083 Size M Item 6791084 Size L The Wicked Tink Costume consists of a dress, wings, arm band, leg ties and hair band made of knit 100 percent polyester fabric. The dress is a one shoulder-style short dress that is cut on the bias in several places and has double layer skirt. Item 6769579 Size S Item 6769580 Size M Item 6769581 Size L 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 the Sultry Sorceress, Greek Goddess, Madame Monarch and Wicked Tink and Hera, imparts the essential character of the set. The applicable subheading for the Sultry Sorceress Items 6791228, 6791229, 6791230, Greek Goddess, 6791231, 6791232, Hera, 6741083, Madame Monarch, 6791081, 6791082, 6791083, 6791084, and Wicked Tink, 6769579, 6769580 and 6769581 Costume Sets will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Woman’s or girls’ suits, ensembles, suit-type jackets, blazers, Dresses, . . . knitted or crocheted: dresses: Of synthetic fibers: Other, Women’s." The duty rate 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