The tariff classification of costumes from China.

N193081 November 28, 2011 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6104.43.2010; 6204.33.5010; 6204.63.3510; 6217.10.9530; 9505.90.6000 Ms. Paulina Dong Seasonal Visions International Inc. 1368 Park Ave Emeryville, CA 94608 RE: The tariff classification of costumes from China. Dear Ms. Dong: In your letter dated November 3, 2011, you requested a tariff classification ruling. You submitted a sample, identified as an Adult Vampire Bride Costume, which consists of a dress and veil. The costume will be imported in three sizes; small, item number 5147346; medium, item number 5147347; and large, item number 5147348. 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 100% polyester knitted fabric. The multi-paneled dress features a gathered, multi-layered skirt, a basque waist, two-piece sleeves with arm drapes, and a pleated, multi-layered neckline. Ruffled lace-like fabric is sewn along the neckline and overskirt. It also has a well-made neck and waist, sturdy seams, and a sewn-on belt. You submitted a sample, identified as an Adult Elegant Witch Costume, which consists of a dress, hat and sash. The costume will be imported in three sizes; small, item number 5147328; medium, item number 5147329; and large, item number 5147330. 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 100% polyester knitted fabric. The dress features a ruched, bodice with a defined bust, a gathered multi-layered neckline, an attached cape and a multi-paneled skirt with a high cut slit. The dress also has a well-made neck, sturdy seams and a faux buckle. You submitted a sample, identified as an Adult Zombie Groom Costume, which consists of a jacket, pants and what you refer to as a “shirt front”, all constructed of 100% polyester woven fabric. The costume will be imported in two sizes; medium, item number 5148173 and large, item number 5148174. The suit-type jacket has a double-layer collar and lapels, faux pockets, a faux handkerchief, a well-made neck, sturdy seams, finished edges, a small flower sewn on the lapel and no closure. The garment also has a separate double-layer cuff sewn on at the wrists, meant to give the impression of a shirt cuff sticking out of the jacket’s sleeve. The pants have a tunneled, elasticized waist, sturdy seams and finished edges. The “shirt front” is a dickey-style clothing accessory that covers the chest and resembles a shirt. The item attaches behind the neck with a secure hook and loop closure and ties around the back. It has faux button, and a double-layer collar and lapels. You submitted a sample, identified as an Adult Pink Lieutenant Costume, which consists of a dress, belt, and a plastic bandolier and bullets. You state that a hat is included with this costume, however, one was not provided. The costume will be imported in three sizes; small, item number 5147313; medium, item number 5147314; and large, item number 5147315. 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 flimsy dress, which is constructed of 100% polyester knitted fabric. Although the dress has tightly stitched seams, it also has a loose, visible overlock stitched neck, a hook and loop tab closure and loose, visible overlock stitched and/or visible raw edges. 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 the Vampire Bride Costume, the Elegant Witch Costume and the Zombie Groom Costume is such that the articles are neither flimsy in nature or construction, nor lacking in durability; these costumes are well made. The samples will be returned to you as requested, with the exception of the Zombie Groom Costume, which will be retained by this office for our files. The Zombie Groom Costume consist(s) of two or more garments. Note 14 of Section XI, of the HTSUSA, requires that textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. If a set cannot exist by application of Note 14, the articles that may be packaged with the garments must also be classified separately. The applicable subheading for the Adult Vampire Bride and the Adult Elegant Witch Costumes 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. The applicable subheading for the Adult Zombie Groom Costume jacket will be 6204.33.5010, 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): suit-type jackets and blazers: Of synthetic fibers: Other: Women’s." The rate of duty will be 27.3 percent ad valorem. The applicable subheading for the Adult Zombie Groom Costume pants will be 6204.63.3510, 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, ...: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other, Trousers and breeches: Women’s." The rate of duty will be 28.6 percent ad valorem.  The applicable subheading for the Adult Zombie Groom Costume dickey-style chest piece will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories… other than those of heading 6212: Accessories: Other: Other, Of man-made fibers." The rate of duty will be 14.6 percent ad valorem. The applicable subheading for the Adult Pink Lieutenant Costume will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." The rate of duty will be Free. 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/. 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