The tariff classification of costumes from China.

N246542 October 24, 2013 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000; 6114.30.3060 Mr. John M. Peterson Neville Peterson LLP 17 State Street, 19th Floor New York, NY 10004 RE: The tariff classification of costumes from China. Dear Mr. Peterson: In your letter dated September 17, 2013, on behalf of AFG Media Ltd. d/b/a Morphsuits, you requested a tariff classification ruling. Your samples are being returned as you requested. The first submitted sample, identified as the Snake Eyes Ninja costume (no item number), consists of a sleeveless knitted 100% polyester pull-over top with attached hood and mask, pants, chest armor and arm and leg guards. 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 of the set is imparted by the flimsy single layer pullover top, which has visible loose overlock stitching at the hood edge, large armholes and the entire length of the bottom hem. The second submitted sample, identified as an adult Captain Walker D. Plank Pirate Costume (no item number), consists of a coat/jacket, flimsy pants, hat, belt and boot tops. 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-sleeved coat/jacket, which is constructed of 100% polyester knit fabric. The garment reaches approximately mid-thigh and features an attached faux vest with hook and loop closures that fasten left over right. The multi-paneled garment has a double-layered collar, turn back sleeve cuffs and gathered lace-like fabric trim at the wrists, which are capped with gold fabric. The collar and front facings are trimmed with gold ric rac. The garment has sturdy interior seams, a turned neckline and finished edges. The garment does not provide warmth or protection from the elements. 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 Captain Walker D. Plank Costume is such that this article is neither flimsy in nature or construction, nor lacking in durability; this costume is well made. The applicable subheading for the Snake Eyes Ninja Costume Set 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 Captain Walker D. Plank Set will be 6114.30.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, knitted or crocheted: of man-made fibers: other, other: men’s or boys’.” The rate of duty will be 14.9 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 World Wide Web at http://www.usitc.gov/tata/hts/. Your items may be subject to the laws and regulations of the Consumer Product Safety Act. Import compliance information may be obtained by contacting the U. S. Consumer Product Safety Commission (CPSC) at 4330 East West Highway, Bethesda, Maryland 20814, Telephone: (301) 504-7923. 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 these items. Information can also be found at the FTC website www.ftc.gov. We are returning your request for a tariff classification for the “Silent Movie Star” Costume (no item number), because we need additional information in order to issue a ruling. Please provide an ingredient breakdown for both the chalk and the gray putty stick and their function. If you resubmit the “Silent Movie Star” Costume for a tariff classification, please include the sample and all material returned to you. 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 Wayne Kessler at (646) 733-3026. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division