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NY M85733




September 6, 2006

CLA-2-61:RR:NC:N3:353 M85733

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2010, 6217.10.9530, 6108.11.0010, 6505.90.8090 6117.80.9540, 6116.93.9400, 6110.30.3053, 6113.00.9084

Mr. Stephen J. Leahy
Stephen J. Leahy
175 Derby St., Suite 9
Hingham, MA 02043

RE: The tariff classification of adult costumes from China or Canada.

Dear Mr. Leahy:

In your letter dated August 3, 2006, on behalf of Coquette International Inc., you requested a classification ruling. The samples will be returned to you as requested.

Four samples of the “Masquerade” Collection were submitted with your request.

Style M458, Frisky French Maid consists of a dress, small apron, petticoat, headpiece, textile choker and gloves with forchettes. The dress is made of knit 80% nylon/20% spandex fabric and the petticoat is made of knit 100% polyester fabric. The very small waist apron, gloves and headpiece are made of woven man-made fiber fabric. The short dress has self-fabric ties at the back, piping around the neckline and trim at the bottom hem. The petticoat has a double layer of Rochelle lace and piping around the waistline with a snap closure.

Style M305, Naughty Nurse Set consists of a dress, elbow length gloves and headpiece. The dress is made of knit 80% nylon/20% spandex fabric. The short halter-style dress has piping around the neck, back and hem.

Style M18, Captain 6 Pack Set consists of a pullover with an attached cape and two accessories to hold cans. The garment is made of knit 80% nylon/20% spandex fabric and has piping around the neck and armholes.

Style M96, Gladiator Men’s Costume Set consists of a top, Roman gladiator skirt (subligaculum), gauntlet, textile leg guards (gaiters) and sword and shield. The garments are made of knit 80% nylon/20% spandex fabric coated with a plastic material and sized for a man. The sleeveless top has a mesh overlay, piping around the armholes and neckline and embellishments at the front. The garment is cut to expose the body on one side. The Roman gladiator skirt (subligaculum) has a 3” wide elastic waistband and an overlay of mesh strips.

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 for the Naughty Nurse Costume and the pullover with attached cape for the Captain 6 Pack Costume, and the top of the Gladiator Costume imparts the essential character of the set.

The Frisky French Maid consists of two or more garments. Note 13 of Section XI, of the HTSUS, requires that textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. If a set cannot exist by application of Note 13, the articles that may be packaged with the garments must also be classified separately.

All four costumes are well made with finished necklines, armholes, styling features, finished edges and embellishments.

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. Your costumes are well made.

You cite NY Ruling M83050 dated May 3, 2006, as a basis for classifying your costumes in subheading 9505.90.6000. That ruling clearly states the costumes within the ruling met the flimsy non-durable requirements for classification in heading 9505.

The applicable subheading for the style M458 Frisky Maid Costume dress and the M305 Naughty Nurse Set, will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ blazers, dresses, skirtsknitted or crocheted: Dresses: Of synthetic fibers: Other, Women’s. The duty rate will be 16% ad valorem. The textile category is 636.

The applicable subheading for the style M458 Frisky Maid Costume apron will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessoriesAccessories: Other: Other, Of man-made fibers: Other." The duty rate will be 14.6% ad valorem. The textile category designation is 659.

The applicable subheading for the style M458 Frisky Maid Costume petticoat will be 6108.11.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Slips and petticoats: Of man-made fibers . . . Women’s.” The duty rate will be 14.9% ad valorem. The textile category designation is 652.

 The applicable subheading for the style M458 Frisky French Maid Costume headpiece, will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabricOther: Of man-made fibers: Other: Not in part of braid, Other: Other: Other." The rate of duty will be 18.7 cents /kg + 6.8% ad valorem. The textile category designation is 659.

 The applicable subheading for the style M458 Frisky French Maid Costume choker, will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Other, Of man-made fibers: Other." The duty rate will be 14.6% ad valorem. The textile category designation is 659.

 The applicable subheading for the style M458 Frisky Maid Costume gloves will be 6116.93.9400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Gloves, mittens and mitts, knitted or crocheted: Other: Of synthetic fibers: Other: Other: With fourchettes." The duty rate will be 18.6% ad valorem. The textile category is 631.  

The applicable subheading for Style M18, Captain Six Pack Costume Set will be 6110.30.3053, Harmonized Tariff Schedule of the United States, (HTS), which provides for: “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Men’s or boys’: Other.” The rate of duty is 32% ad valorem. The textile category designation is 638.

 The applicable subheading for Style M96 Gladiator Costume Set will be 6113.00.9084, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other, Other: Other: Men's or boys'." The duty rate will be 7.1% ad valorem. The textile category designation is 659.

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/.

With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

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.

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,

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