The tariff classification of costumes for children from China.

N131735 December 7, 2010 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6204.43.4040, 6104.43.2020, 6104.63.2028, 9505.90.6000 Ms. Vanessa Vizcarra, Paper Magic Group, Halloween Division 345 7th Ave., 6th Floor New York, NY 10001 RE: The tariff classification of costumes for children from China. Dear Ms. Vizcarra: In your letter dated November 5, 2010, you requested a tariff classification ruling. The samples that you submitted will be returned to you. The submitted samples are Item Numbers 6769713 (S), 6769714 (M) and 6769715 (L) Magical Witch, 6769651 (M), 6769652 (L) and 6769653 (14/16) Gothic Cheerleader, 6769604 (S), 6769605 (M) and 6769606 (L) Ballroom Princess, 6769598 (M), 6769599 (L) and 6769600 (14/16) Beary Cute Teddy, and 6769601 (S), 6769602 (M), 6769603 (L) and 6769604 (14/16) Tokyo Star Costumes. The Item Numbers 6769713 (S), 6769714 (M) and 6769715 (L) Magical Witch Costume consists of a dress and hat constructed of woven 100 percent polyester fabric. The dress features a loose overlock stitched neck, single layer collar with tight overlock stitching, short puff sleeves, defined bust, faux lace-up front, sturdy seams, sturdy drop waist, knit mesh skirt overlays, built-in nonwoven fabric petticoat, and raw or loose overlock stitched edges. The witch hat is constructed of woven polyester fabric. The Item Numbers 6769651 (M), 6769652 (L) and 6769653 (14/16) Gothic Cheerleader Costume consists of a dress and arm warmer constructed of knit 100 percent polyester fabric. The dress is sleeveless on the left and long two-piece raw edged sleeve on the right, and features a loose overlock stitched neckline, finished double straps, bodice with screen printed skull and the words “Skull Squad,” sturdy waist with four metal grommets, sturdy seams, skirt with panels of alternating colors and ruffles on the bottom., The arm warmers are constructed of knit polyester fabric and are 14-inches long. The Item Numbers 6769604 (S), 6769605 (M) and 6769606 (L) Ballroom Princess Costume consists of a dress, gloves and tiara. The dress is constructed of a top portion and peplum of woven 100 percent polyester fabric and a long skirt and sleeves of knit mesh 100 percent polyester fabric. Neither the woven fabric portion, classifiable in heading 6204, nor the knit mesh fabric portion, classifiable in heading 6104, imparts the essential character of the dress. 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 dress features a neckline with tight overlock stitching, mesh cap sleeves, reinforced waist, sturdy seams, peplum, long multi-layer skirt that is gathered at the waist, rear hook and loop tab closure, loose overlock stitched edges, and sewn-on textile rose and narrow fabric embellishments. The elbow-length gloves are constructed of woven polyester fabric. The tiara is plastic with faux gems. The Item Numbers 6769598 (M), 6769599 (L) and 6769600 (14/16) Beary Cute Teddy Costume consists of a dress, leg warmers and arm warmers. The dress is constructed of warp knit 100 percent polyester plush fabric. The hooded dress features faux fur ears attached to the hood, a finished neck, gathered short puff sleeve with thin elastic, large woven red bow, sturdy waist and seams, two-layer skirt, rear hook and loop tab closure, and loose overlock stitched edges. The arm and leg warmers are constructed of knit polyester fabric and are cylindrical in shape. The Item Numbers 6769601 (S), 6769602 (M), 6769603 (L) and 6769604 (14/16) Tokyo Star Costume consists of a dress, pants that you refer to as leggings and a headpiece. The dress is constructed of a woven 100 percent polyester fabric front bodice with a polyester woven fabric attached “vest,” and the back of the bodice, sleeves and skirt are constructed of knit 100 percent polyester fabric. Neither the knit portion, classifiable in heading 6104, nor the woven portion, classifiable in heading 6204, imparts the essential character of the Tokyo Star dress. 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 dress features a loose overlock stitched neck, gathered puff short sleeves with thin elastic, an attached vest with faux button and pockets, sturdy waist and seams, a built in nonwoven fabric petticoat, rear hook and loop tab closure with raw edges, sleeves and vest with loose overlock stitching, and narrow fabric sewn down the front of the bodice. The pants have no fly, and feature a sturdy waist and seams, and raw edged leg. The headpiece is a textile covered semi-rigid plastic hair slide covered with a small 5½-inch diameter textile hat attached. 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. 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 dress for the Magical Witch, Gothic Cheerleader, Ballroom Princess and Beary Cute Teddy Costumes impart the essential character of the set. The applicable subheading for the Item Numbers 6769713 (S), 6769714 (M) and 6769715 (L) Magical Witch and 6769604 (S), 6769605 (M) and 6769606 (L) Ballroom Princess Costumes will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts…breeches and shorts: Dresses: Of synthetic fibers: Other: Other, Other: Girls’.” The rate of duty will be 16 percent ad valorem. The applicable subheading for the Item Numbers 6769651 (M), 6769652 (L) and 6769653 (14/16) Gothic Cheerleader and 6769598 (M), 6769599 (L) and 6769600 (14/16) Beary Cute Teddy Costumes will be 6104.43.2020, 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, Girls’.” The rate of duty will be 16 percent ad valorem. The Tokyo Star Costume 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 the Item Numbers 6769601 (S), 6769602 (M), 6769603 (L) and 6769604 (14/16) Tokyo Star dress will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts…breeches and shorts: Dresses: Of synthetic fibers: Other: Other, Other: Girls’.” The rate of duty will be 16 percent ad valorem. The applicable subheading for the Item Numbers 6769601 (S), 6769602 (M), 6769603 (L) and 6769604 (14/16) Tokyo Star pants will be 6104.63.2028, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Girls’: Other: Other.” The rate of duty will be 28.2 percent ad valorem. The applicable subheading for the Item Numbers 6769601 (S), 6769602 (M), 6769603 (L) and 6769604 (14/16) Tokyo Star headpiece will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” The rate of duty will be Free. 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