The tariff classification of adult costumes from China.

N159736 April 19, 2011 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6104.43.2020; 6204.43.4040 Ms. Vanessa Vizcarra Paper Magic Group 345 7th Avenue 6th Floor New York, NY 10001 RE: The tariff classification of adult costumes from China. Dear Ms. Vizcarra: In your letter dated April 7, 2011, you requested a tariff classification ruling. The samples will be returned to you as requested. The Gothic Fairy Costume, identified as item numbers 6839521 and 6839522, consists of a dress, textile belt, wings, a horned headband, and pants, which you refer to as tights. 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.” The black dress, which is constructed of knit 100% polyester fabric, imparts the essential character of the set. The dress features a multi-layer bodice, large grommeted belt loops, a well-made neck, a hook and loop tab closure and sturdy seams. The Black Robe Costume, identified as item numbers 6819691 and 6819692, is a long robe/dress constructed of knit 100% polyester fabric. The garment has long sleeves with a wide opening at the cuff, an attached hood, a ruched bodice and a waist tie. The garment has a well-made neck and waist and sturdy seams. The Pumpkin Patch Witch Costume, identified as item numbers 6710147, 6710148, 6731005, 6731006 and 6731007, consists of a dress and a hat. 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.” The black dress, which is constructed of woven 100% polyester fabric, imparts the essential character of the set. The dress features a multi-layer skirt, a faux lace-up bodice and gathering at the waist. Although the dress has a flimsy neck and a hook and loop tab closure, it also has a well-made waist and sturdy seams. 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. 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. The applicable subheading for the Gothic Fairy Costume Set and the Black Robe Costume 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 applicable subheading for the Pumpkin Patch Witch Costume Set 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 . . . Dresses: Of synthetic fibers: Other: Other, 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 World Wide Web at http://www.usitc.gov/tata/hts/. We are returning your request for a ruling for item numbers 6711018, 6711019 and 6711020, the Pretty Sparkle Devil Costume and item numbers 6711042, 6711043, 6711044, 6741003 and 6741004, the Princess of the Seas Costume. Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically §177.7(a) reads, in pertinent part: No ruling letter will be issued in any instance in which it appears contrary to the sound administration of the Customs and related laws to do so. In addition, 19 C.F.R. 177.9(a) states that “In the absence of a change of practice or other modification or revocation which affects the principle of the ruling set forth in the ruling letter, that principle may be cited as authority in the disposition of transactions involving the same circumstances.”  As we have previously issued New York Rulings N132795 and N132815 on the Pretty Sparkle Devil Costume and Princess of the Seas Costume, respectively, which are constructed exactly the same as the instant costumes, then the same circumstances exist and it is contrary to the sound administration of customs laws to issue additional rulings. Therefore, the above referenced file is hereby administratively closed. Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov (click on “For Business” and then on “Textile, Wool, Fur”). 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 Kimberly Praino at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division