The tariff classification of costumes from China.

N161357 May 5, 2011 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Ms. Vanessa Vizcarra Paper Magic Group, Halloween Div. 345 7th Ave., 6th Floor New York, NY 10001 RE: The tariff classification of costumes from China. Dear Ms. Vizcarra: In your letter dated April 19, 2011, you requested a tariff classification ruling. The samples will be returned to you. The Red Bird, Yellow Bird and King Pig Costumes consist of a body garment and wings made of 100 percent polyester knit fabric. The body garment, which you describe as a pillow sack, is round with an attached hood, an opening at the bottom and an opening for the head and arms. Each item has a representative character on the front. The wings are two pieces of fabric attached together with a narrow strip of fabric and two long ties. The Red Bird costume will be imported as follows: Item 6751813 size: Adult Item 6769764 size: Child The Yellow Bird Costume will be imported as follows: Item 6751812 size: Adult Item 6769765 size: Child The King Pig Costume will be imported as follows: Item 6751811 size: Adult Item 6769766 size: Child The costumes are well made with sturdy seams, neck 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 body garment imparts the essential character of the set. You state that you believe the Red Bird, Yellow Bird and King Pig 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. 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 Angry Birds Red Bird, Yellow Bird and King Pig Costume Sets will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’." The rate of duty will be 14.9 percent ad valorem. 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”). 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 Kimberly Praino at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division