The tariff classification of a costume from China

N137296 January 6, 2011 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6106.20.2010 Ms. Irene Tsiavos Fun World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of a costume from China Dear Ms. Tsiavos: In your letter dated December 7, 2010, you requested a tariff classification ruling. Your sample will be returned as requested. The Holy Hammered costume consists of a top and a hollow cardboard box. The box, designed to appear as a bible, contains a plastic flask and two plastic shot glasses. The short sleeve top is constructed of 100% polyester knit fabric and has a stand up collar with a sewn-on white tab to resemble a priest’s shirt. It features a partial back opening secured by a single hook and loop tab closure, five fake front buttons, and a hemmed waist. The costume will be imported as style 5404 (adult size) and style 5494 (plus size). 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 top for the Holy Hammered costume imparts the essential character of the set. 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 seams, embellishments, and styling. The applicable subheading for styles 5404 and 5494 of the Holy Hammered costume will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other: Women’s.” The rate of duty will be 32 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 the National Import Specialist at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division