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NY N009477




May 8, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.3070, 6106.20.2010, 6104.63.2011, 6212.30.0020 9505.90.6000, 6506.91.0060

Mr. John G. Bonn
J B Customs Brokers
5250 W. Century Blvd., Suite 605
Los Angeles. CA 90045

RE: The tariff classification of an adult unisex costume from China.

Dear Mr. Bonn:

In your letter dated March 8, 2007, received in this office on April 10, 2007, on behalf of Top Trims Inc., you requested a classification ruling. The costume will be returned to you.

The submitted sample, Style 1405, Zorro Costume consists of a cape, blouse, pants, corset, mask and hat. You stated in your letter that the garments were made of rayon-polyester fabric; however as per telephone conversation, importer stated that the garments are made of knit 85% nylon/15% spandex fabric. The mask and hat are made of cellular plastic material.

The short cape has piping around the neck, finished edge around the cape and a full front opening with a tie closure.

The blouse has long sleeves, elastic around the neck and finished edges.

The pants have laces on each leg, and piping around the waist and at the bottom of each leg.

The corset has supportive plastic stays, laces at the front and a zipper at the back.

The mask fits over the eye area and has textile ties.

The hat has a large brim and an adjustable drawcord at the neck.

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.

The Zorro Costume consists of two or more garments. Note 14 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 14, the articles that may be packaged with the garments must also be classified separately.

 The applicable subheading for the cape will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’." The duty rate will be 14.9% ad valorem. The textile category designation is 659.

 The applicable subheading for the blouse will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ blousesknitted or crocheted: Of man-made fibers: Other Women’s." The duty rate will be 32.3% ad valorem. The textile category designation is 639.

 The applicable subheading for the pants will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’trousersknitted or crocheted: TrousersOf synthetic fibers: Other: Other, Trousers and breeches: Other." The general duty rate will be 28.2% ad valorem. The textile category designation is 648.

The applicable subheading for the corset will be 6212.30.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: corsets of man-made fibers." The rate of duty will be 23.5% ad valorem. The textile category designation is 649.

The applicable subheading for the mask 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 duty rate will be Free.

The applicable subheading for the hat will be 6506.91.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other headgear, whether or not lined or trimmed: Other: Of rubber or plastics, Other." The rate of duty will be Free.

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. 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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