The tariff classification of costumes for adults from China.

N132058 December 9, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6104.4302010, 6204.43.4030, 9505.90.6000 Ms. Vanessa Vizcarra Paper Magic Group 345 7th Avenue, 6th Floor New York, NY 10119 RE: The tariff classification of costumes for adults from China. Dear Ms. Vizcarra: In your letter dated November 3, 2010, you requested a tariff classification ruling. The samples will be returned as requested. The submitted samples are Item Numbers 6769707 (size S), 6769708 (size M) and 6769709 (size L) Midnight Witch, 6769757 (size M) and 6769758 (size L) Ladies Man, 6791216 (size S), 6791217 (size M) and 6791218 (size L) Saloon Girl, 6781130 (size S), 6781131 (size M) and 6781132 (size L) Devil, and 6791207 (size S), 6791208 (size M) and 6781209 (size L) Spider Web Witch Adult Costumes. The Midnight Witch Costume consists of a dress and hat constructed of knit 100 percent polyester fabric. The long sleeve dress features an attached cape made of fabric that contains metallic thread, finished neckline, faux lace-up sides, sturdy seams, raw jagged edged sleeve and skirt bottom, raw edged cape, and sewn-on faux jewel brooch. The hat is witch-style. The Ladies Man Costume consists of a robe and sash constructed of woven 100 percent polyester fabric. The robe features a loose overlock stitched neckline, contrasting color fabric at the lapels and sleeve cuff area, sturdy seams, front hook and loop tan closure that closes left over right, and loose overlock stitching at the lapels, closure, sleeves and robe bottom. The belt features velour fabric. The Saloon Girl Costume consists of a dress, headpiece and choker. The dress is constructed of woven 100 percent polyester fabric. The dress has a long skirt and features a finished two layer strap, flimsy neckline, short sleeves with thin elastic and tight overlock stitched edges, gathered bust, faux lace-up bodice, sturdy waist and seams, gathered skirt with a long slit finished with lace-like fabric, and sleeve edges and skirt bottom with tight overlock stitching. The headpiece is a plastic comb with an attached feather. The textile fabric choker is trimmed with lace-like fabric. The Devil Costume consists of a dress and headpiece. The dress is constructed of knit 100 percent polyester fabric. The dress features short ragged sleeves with raw edges, a loose overlock stitched neckline, bodice insert piece with a diagonal cut, reinforced seams, long decorative diagonal fabric overlay with ragged raw edges, hook and loop tab closure with loose overlock stitched edges, sewn-in belt, and skirt bottom with ragged raw edges. The headpiece is a semi-rigid plastic hair-slide covered with textile fabric that features textile devil horns. The Spider Web Witch Costume is composed of a dress, corset-like accessory and hat. The dress is constructed of knit 100 percent polyester fabric. The long sleeve, long skirt dress features a metalized thread neckline, two piece sleeves, sturdy seams, and skirt bottom with an asymmetrical cut. The corset-like accessory is constructed of woven polyester fabric, features seven panels, a lace up back, and provides insufficient coverage to the breasts to be considered a garment. The witch-style hat is constructed of knit polyester fabric. 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. Regarding the Midnight Witch, Spider Web Witch and Saloon Girl Costumes, 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. Regarding the Ladies Man and Devil Costumes, the overall amount of finishing is such that the article is flimsy in nature or construction, or lacking in durability; your costume is flimsy. 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 imparts the essential character of the Midnight Witch, Spider Web Witch, Saloon Girl and Devil Costume set. The individual pieces of the Ladies Man Costume are mutually complimentary and designed to be used together. The merchandise is a composite good, which is classified by application of GRI 3(b) according to the component that imparts the essential character. For this item, the robe imparts the essential character of the costume. The applicable subheading for the Midnight Witch Costume 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 Spider Web Witch and Saloon Girl Costumes will be 6204.43.4030, 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: Women’s.” The rate of duty will be 16 percent ad valorem. The applicable subheading for the Ladies Man and Devil Costumes 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