The tariff classification of costumes from China

N132815 December 15, 2010 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6204.43.4040; 6104.43.2020 Ms. Vanessa Vizcarra Paper Magic Group Halloween Division 345 7th Avenue 6th Floor New York, NY 10001 RE: The tariff classification of costumes from China Dear Ms. Vizcarra: In your letter dated November 9, 2010, you requested a tariff classification ruling. Your samples will be returned as requested. The submitted samples are Item Numbers 6731062-LDDG (child S, M and L) Enchanted Queen, 6711010-LDDG (child S, M and L) Vampire Queen, 6711015-LDDG (child S, M and L) Pretty Sparkle Witch and 6711043-LDDG (child S, M and L) Princess of the Seas. The Enchanted Queen costume consists of a dress with a hook and loop tab closure in the back. It is constructed of 100% polyester woven fabric and features a straight neckline with a stand up collar, short puffed sleeves, and two layered skirt. The dress will be available in either pink or blue. The Vampire Queen costume consists of a pullover dress with an attached lace-up corset-style covering at the midriff. It is constructed of 100% polyester knit fabric and features a V-neckline with a stand up collar, long sleeves with arm drapes, and a self fabric tie at the back. The Pretty Sparkle Witch costume consists of a dress and a cone shaped hat. The dress is constructed of 100% polyester knit fabric and features a round neckline with a single hook and loop tab closure at the back, long sleeves with web style cuffs and a gathered skirt. The Princess of the Seas costume consists of a dress, triangular bandana and a textile eye patch. The dress is constructed of 100% polyester knit fabric with an attached vest. The dress also features a round neckline with a single hook and loop tab closure at the back, tassels at the shoulders and long sleeves. 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 in your costumes is such that the articles are neither flimsy in nature or construction, nor lacking in durability; they are well-made with sturdy waistbands, sturdy seams, embellishments, and styling. 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 Pretty Sparkle Witch and Princess of the Seas costume impart the essential character of the set. The applicable subheading for the Enchanted Queen will be 6204.43.4040, 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 (other than swimwear): Dresses: Of synthetic fibers: Other: Other: Other: Girls’.” The rate of duty will be 16 percent ad valorem. The applicable subheading for the Vampire Queen, Pretty Sparkle Witch and Princess of the Seas will be 6104.43.2020, 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 (other than swimwear), knitted or crocheted: Dresses: Of synthetic fibers: Other, Girls’.” 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 the 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