The tariff classification of textile costumes from China.

N180139 September 2, 2011 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Ms. Taylor Lawson Paper Magic Group 345 7th Avenue 6th Floor New York, NY 10001 RE: The tariff classification of textile costumes from China. Dear Ms. Lawson: In your letter dated August 9, 2011, you requested a tariff classification ruling. The samples will be returned to you. You submitted a sample, identified as the Adult Devil Delight Costume, which consists of a dress, headband, glovelettes and a capelet, which you refer to as a cape. The costume will be imported in three sizes; small, item number 6758048; medium, item number 6758049; and large, item number 6758050. 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 essential character is imparted by the dress, which is constructed of knitted 100% polyester fabric. The dress features double-layer straps, a defined bustline, a multi-layer bodice, sturdy interior seams, and a sewn-on belt. You submitted a sample, identified as the Adult Red Devil Costume, which consists of a robe and headband. Although you state that a belt is included with the costume, it was not submitted with the sample. The costume will be imported in two sizes; medium, item number 6758001; and large, item number 6758002. 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 essential character is imparted by the long-sleeved red robe, which is constructed of knitted 100% polyester fabric. The collared robe has a lace-up front, multi-layer sleeves, and a wide opening at the cuff adorned with grommeted fabric. It also has a well-made neck, sturdy seams, a hook and loop tab closure and raw edges at the arms and hem. You submitted a sample, identified as the Ghoul Robe Costume, which consists of a robe and sash. The costume will be imported as a child’s costume, item number 6748064 and as an adult costume in two sizes; medium, item number 6748010; and large, item number 6748011. 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 essential character is imparted by the long-sleeved robe, which is constructed of knitted 100% polyester fabric. The long garment has an attached hood with a mesh covering over the face, a tattered fabric overlay attached to the sleeves and around the neckline. It also has a well-made neck, sturdy seams, a hook and loop tab closure and raw edges at the arms and hem. You state that you believe these 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 is such that the articles are neither flimsy in nature or construction, nor lacking in durability; your costumes are well made. The applicable subheading for the Red Devil Costume Set, Ghoul Robe Costume Set and the Devil Delight Costume Set 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. 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 the World Wide Web at http://www.usitc.gov/tata/hts/. We are returning your request for a ruling for item numbers 6758004 and 6758005, the Adult Transylvania Stalker 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 Ruling N129596 on the Transylvania Stalker Costume, which is constructed exactly the same as the instant costume, 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. 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