CLA-2-61:OT:RR:NC:TA:353
Mr. Randy Williams
Concept Marketing
18644 E Powers Lane
Aurora, CO 80015
RE: The tariff classification of an adult costume from China.
Dear Mr. Williams:
In your letter dated February 24, 2010, received by this office on March 16, 2010, you requested a tariff classification ruling. You have redesigned the Flapper Costume, which was the subject of classification ruling N087227, dated January 4, 2010. The sample which you submitted is being returned as requested.
The submitted sample, Style# CS10-0108-R1 Flapper Costume, consists of a dress, dress liner, skirt attachment accessory, headband and boa. The costume will be imported in sizes S (4-6), M (8-10) and L (12-14). You state that the dress is constructed of woven 100 percent polyester mesh fabric; examination reveals a knit fabric with the presence of metalized yarn that is twisted with non-metalized yarn. When metalized yarn is twisted with non-metalized yarn, the whole yarn is considered metalized for classification purposes. The dress liner and skirt attachment accessory are constructed of woven 100 percent polyester satin fabric.
The sleeveless dress features a neckline that is not visible when worn, defined breast area, asymmetric skirt, flimsy seams, rear hook and loop tab closure with loose overlock stitching, sequin covered arm straps, loose overlock stitched armholes and hemline, and a decorative narrow fabric strip.
The dress liner features flimsy seams and loose overlock stitching.
The skirt attachment accessory is designed to fasten to the bottom of the dress and features pleats and decorative fringe.
The headband is made of narrow fabric covered with sequins and features a stand up feather.
The feather boa is approximately 54 inches long.
General Rule of Interpretation (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.” In this case, the dress imparts the essential character of the set.
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 of the dress is such that the article is neither flimsy in nature or construction, nor lacking in durability; your costume is well made.
The applicable subheading for the Style# CS10-0108-R1 Flapper Costume, sizes S (4-6), M (8-10) and L (12-14), will be 6104.49.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Dresses: Of other textile materials: Other, Subject to man-made fiber restraints.” The rate of duty will be 5.6 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/.
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 Kenneth Reidlinger at (646) 733-3053.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division