The tariff classification of costumes and a novelty item from China.

N205894 March 9, 2012 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6104.43.2010; 9505.90.6000; 6211.43.0091 Ms. Paulina Dong Seasonal Visions International Inc. 1368 Park Ave Emeryville, CA 94608 RE: The tariff classification of costumes and a novelty item from China. Dear Ms. Dong: In your letter dated February 10, 2012, but received on February 23, 2012, you requested a tariff classification ruling. You submitted a sample, identified as an Adult Movie Star Costume, which consists of a dress and a capelet, which you refer to as a stole. The costume will be imported in three sizes; small, item number 5145148; medium, item number 5145149; and large, item number 5145150. 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 sleeveless dress, which is constructed of 100% polyester knitted fabric. The dress has multiple panels, shaping darts at the bust area, a bisected bodice and an empire waist. The neckline and waist are embellished with sewn-on sequins and decorative narrow fabric which obscure the neckline. The dress also features a high slit, a sewn-on belt and a sturdy waist and seams. You submitted a sample identified as an Adult Medusa Costume, which consists of a dress, two sashes and a latex headpiece depicting snakes that attaches to the head via an elastic strap. The costume will be imported in three sizes; small, item number 5147196; medium, item number 5147197; and large, item number 5147198. 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 flimsy dress, which is constructed of 100% polyester knitted fabric. Although the dress has multiple panels and tight seams, it has a loose overlock stitched neck, hem and closure edge, and a hook and loop tab closure. You submitted a sample, identified as an Adult Grecian Goddess Costume, which consists of a dress and a beaded headpiece that attaches to the head via an elastic strap. The costume will be imported in three sizes; small, item number 5147159; medium, item number 5147160; and large, item number 5147161. 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 dress, which is constructed of 75% polyester and 25% nylon knitted fabric. The dress has an off the shoulder look with bands of gathered, gauzy fabric encircling the upper arms, an empire waist and a draped overlay neckline. The dress has attached scarves at the shoulders and one under the bustline. The neckline, shoulder straps and waist are embellished with sewn-on sequins and decorative narrow fabric. The neck, arm and closure edge are all stitched with a metalized thread. You submitted a sample, identified as item numbers 5148087, 5148221-M and 5148222-L, which you refer to as an Adult Trench Coat Costume. This garment is a novelty item and is not considered fancy dress. Although you state that the long coat is constructed of 100% polyester knitted fabric, it was determined, upon examination that the fabric was of woven construction. The garment extends to about the mid-calf area and features a notched, lapel-style collar, an unsecured full front opening, shoulder pads and detachable wrist and shoulder cuffs. It also has sturdy seams, a well-made neck and faux buttons. The garment does not provide warmth or protection from the elements. 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 Movie Star and Grecian Goddess Costumes 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 Trench Coat Novelty item, which will be retained by this office for our files. The applicable subheading for the Adult Movie Star and Adult Grecian Goddess 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 Medusa 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. The applicable subheading for the Adult Trench Coat novelty item will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Other." 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 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, Thomas J. Russo Director National Commodity Specialist Division