CLA-2-61 OT:RR:NC:N3:353
Mr. David DeFina
Rubie’s Costume Co., Inc.
One Rubie Plaza
Richmond Hill, NY 11418
RE: The tariff classification of a textile costume from China.
Dear Mr. DeFina:
In your letter dated June 3, 2013, you requested a tariff classification ruling.
You submitted a sample of the adult Starchild Costume, identified as item number 880726, which consists of a top, which you refer to as a dress, and flimsy pants. 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 halter-style top, which is constructed of 92% polyester and 8% spandex knit fabric. Although referred to as a dress, the garment extends to the upper thigh area only; as such, it does not provide sufficient coverage to be considered a dress. The top features a V-shaped front neckline with facings; a back extending straight across from side seam to side seam, exposing the upper half of the back; and double-layered woven collar lapels sewn to the front of the top into princess seams. A short woven peplum is attached at the rounded drop waist and has a series of knife pleats all the way around the waist. The top also features a reinforced waist; tight overlock stitched interior seams and a faux leather belt sewn in at both side seams.
The sample will be returned to you as requested.
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 applicable subheading for the adult Starchild Costume Set will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Tops, Women’s or girls’." The rate of duty will be 28.2 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/.
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.
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