The tariff classification of an adult costume from China.

N220080 June 15, 2012 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Ms. Vanessa Vizcarra Paper Magic Group 345 7th Avenue 6th Floor New York, NY 10001 RE: The tariff classification of an adult costume from China. Dear Ms. Vizcarra: In your letter dated May 31, 2012, you requested a tariff classification ruling. You submitted a sample, identified as the adult Midnight Carnival Midnight Gypsy Costume, item number 6748152, which consists of a dress, headscarf and hip scarf. 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 mostly of 100% polyester knit fabric. The peasant-style dress features an elasticized off-the-shoulder neckline with an oversized woven ruffle, a tightly stitched waist and sturdy seams. The dress also has a multi-layered skirt with a non-woven stiffener for added shape. The long overskirt, which is trimmed with a ruffle, is gathered in the front to expose the brightly patterned skirt underneath. You state that you believe this costume is 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 this costume is such that the article is neither flimsy in nature or construction, nor lacking in durability; this costume is well made. The sample will be returned to you as requested. The applicable subheading for the adult Midnight Carnival Midnight Gypsy 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. 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, Thomas J. Russo Director National Commodity Specialist Division