The tariff classification of an adult costume from China.

N222015 July 2, 2012 CLA-2-62 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6204.43.4030 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 June 12, 2012, you requested a tariff classification ruling. You submitted a sample, identified as an adult Saloon Madame Costume, item number 6748283, which consists of a dress and glovettes. 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 comprised of both knit and woven fabrics. The sleeves, the skirt’s inner panel and the bodice, with the exception of a front panel insert, are constructed of 100% polyester knit fabric, while the skirt and the bodice insert are constructed of 100% polyester woven fabric. In this case, neither the knit nor the woven fabric imparts the essential character of the garment and the dress will be classified in accordance with GRI 3 (c) under the heading that occurs last in numerical order in the Harmonized Tariff Schedule of the United States (HTSUS), among those under consideration. The multi-paneled dress features a faux lace-up bodice and gathered puffed sleeves with a double-layered non-woven stiffener at the shoulders to add shape. The dress has a functional ribbon lace-up in back which serves to tighten the bodice. The bodice is trimmed with lace-like fabric and the insert panel is framed with decorative narrow fabric. The wrap-style skirt has multiple layers and is trimmed with a ruffle of contrasting color fabric. The skirt has a gathered drape constructed of lace-like fabric. The dress also features a tightly stitched waist, sturdy interior seams and a capped neckline. The edges are tightly stitched, in a contrasting, eye-catching color. 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 the Saloon Madame 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 Saloon Madame Costume Set will be 6204.43.4030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ suits, ensembles, dresses, skirts, divided skirts, trousers,…Dresses: Of synthetic fibers: Other: Other: 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 the 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