The tariff classification of a textile costume from China.

N236820 January 15, 2013 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6104.43.2020 Mr. David DeFina Rubie’s Costume Co., Inc. One Rubie Plaza Richmond Hill, New York 11418 RE: The tariff classification of a textile costume from China. Dear Mr. DeFina: In your letter dated December 21, 2012, you requested a tariff classification ruling. You submitted a sample, identified as a child-sized Pretty Witch Costume, item number 882844, which consists of a dress and a hat. 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 100% polyester fabric. The dress is constructed primarily from knit fabric, which provides the greatest visual impact and imparts its essential character. The dress features a multiple paneled bodice with a functional lace-up front and gathered two-piece puffed sleeves. The gathered, multi-layered skirt has a knit mesh overskirt that features two spiders holding back the overskirt, exposing the skirt beneath. The dress also has sturdy five needle overlock stitched interior seams and edges, a reinforced waist with wide elastic and the overskirts are constructed of a mesh-like fabric which does not easily fray or unravel. You state that you believe the costume is properly classified under heading 9505 as a “festive article.” 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 article is neither flimsy in nature or construction, nor lacking in durability; your costume is well made. The sample will be returned to you as requested. The applicable subheading for the child-sized Pretty Witch costume set will be 6104.43.2020, 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, Girls.” 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