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NY N024183

March 6, 2008



TARIFF NO.: 9505.90.6000

Ms. Luz Guzman
Disguise, Inc.,
11906 Tech Center Court
Poway, CA 92064

RE: The tariff classification of style number 6658, My Wedding Day (Child), from China

Dear Ms. Guzman:

In your letter dated February 26, 2008, you requested a tariff classification ruling on the following flimsy costume which is being returned upon your request.

Style 6658, My Wedding Day (Child), is a flimsy textile costume set that consists of a gown and a veil, with the gown imparting the essential character. Although the gown has two styling features and a well-made embellishment, it has a loose overlock stitched neck and seams, a loose single straight stitched waist, a flimsy hook and loop tab closure and raw or loose overlock stitched edges at the arms, four bottom layers and closure.

The applicable subheading for style number 6658, My Wedding Day (Child), 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.

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 (click on “For Business” and then on “Textile, Wool, Fur”).

We are returning your request for a ruling, dated February 26, 2008, for Style numbers 5889FEL, The Incredible Hulk (Adult), 6690/6692, Raphael (Child)/ Leonardo (Child), and style number 7235, Belle Quality Red (Child), regarding the costume provisions of Heading 9505 of the Harmonized Tariff Schedule of the United States (HTSUS), along with any related samples, exhibits, etc. According to Section 177.7(a) of the Customs Regulations (19 C.F.R. 177.7(a)), “no ruling letter will be issued . . . in any instance in which it appears contrary to the sound administration of the customs and related laws.” In addition, 19 C.F.R. 177.9(a) states that “In the absence of a change of practice or other modification or revocation which affects the principle of the ruling set forth in the ruling letter, that principle may be cited as authority in the disposition of transactions involving the same circumstances.” As we have issued numerous other rulings on the same circumstances, it is contrary to the sound administration of customs laws to issue additional rulings.

Under Section 484 of the Tariff Act, as amended (19 U.S.C. 1484), the importer of record is responsible for using reasonable care to enter, classify and determine the value of imported merchandise and to provide any other information necessary to enable U.S. Customs and Border Protection (CBP) to properly assess duties, collect accurate statistics, and determine whether other applicable legal requirements, if any, have been met. To assist you in fulfilling this responsibility, we offer the following information, which we believe will be helpful.

Heading 9505, Harmonized Tariff Schedule of the United States (HTSUS), includes articles, which are “Festive, carnival, or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof.” The Explanatory Notes to 9505, state, among other things, that the heading covers: “Festive, carnival or other entertainment articles, which in view of their intended use are generally made of non-durable material.” These articles include “Articles of fancy dress, e.g., masks, false ears and noses, wigs, false beards and moustaches (not being articles of pastiche – heading 67.04), and paper hats.” However the heading excludes fancy dress of textile materials, of Chapter 61 or 62, pursuant to Note 1(e) to chapter 95.

To determine whether a particular costume is an article of “fancy dress” and excluded from heading 9505, one must begin by referencing the court case of Rubie’s Costume Company v. United States, 337 F.3d 1350 (Fed Cir. 2003). The Rubie’s case presented the question of whether CBP’s decision in Headquarters Ruling Letter (HQ) 961447, dated July 22, 1998, merited deference when CBP set forth specific characteristics which determined that textile costumes of a flimsy nature and construction, lacking in durability, and generally recognized as not being normal articles of apparel were classifiable as “festive articles” under subheading 9505.90.6000, HTSUS. The court specifically noted that HQ 961447 had correctly compared functional and structural deficiencies of “festive article” costumes with the standard features found in “wearing apparel” in order to determine whether articles are properly classified in Chapter 95 or Chapters 61 and 62, HTSUS.

The ruling that was upheld in the Rubie’s case, HQ 961447, affirmed CBP’s decision in HQ 959545, dated June 2, 1997, which responded to a domestic interested party petition filed pursuant to Section 516 of the Tariff Act of 1930, as amended (19 U.S.C. 1516) and Title 19 Code of Federal Regulations Section 175.1 (19 C.F.R. 175.1). In HQ 959545, CBP classified one textile costume, identified as the “Cute and Cuddly Clown” (No. 11594), as a normal article of wearing apparel classifiable in heading 6209, HTSUS, because it was well-constructed and had a substantial amount of “finishing work”, i.e., sewing used to construct, tailor, or finish the article. The “Cute and Cuddly Clown” garment, which featured a durable neckline with two seams and no raw edges on the article, was classified in the provision for “Babies’ garments and clothing accessories . . . ” under subheading 6209.30.3040, HTSUS.

HQ 959545 also set forth the criteria used to determine the textile costumes that were classifiable as “festive articles” in subheading 9505.90.6090, HTSUS, and held that the “Witch of the Webs” (No. 11062), “Abdul Sheik of Arabia (No. 15020), “Pirate Boy” (No. 12013), and “Witch (No. 11005), were considered flimsy, lacking in durability, and not normal articles of apparel, and were properly classified as “Festive, carnival or other entertainment articles . . .” in heading 9505, HTSUS. These textile costumes shared the following characteristics: There were no significant styling features and each costume had raw edges on fabrics that could “run” or fray.

The CBP Informed Compliance Publication (ICP), What Every Member of the Trade Community Should Know About: Textile Costumes under the HTSUS, August 2006 (“Textile Costumes under the HTSUS”) provides detailed information on the classification of textile costumes.

This ICP is available at www.cbp.gov (click on “Publications” and “Informed Compliance Publications”). In addition, this office has written over 500 rulings on this issue, covering thousands of costumes, and all have been posted to the Customs Rulings Online Search System (CROSS). You can access CROSS at www.cbp.gov (click on “Legal” and “CROSS”) and search for “costumes”, along with terms specific to your particular goods (sort by date to see the most recent rulings).

As noted in the ICP and in our CBP rulings, we generally consider four areas in making classification determinations for textile costumes, i.e., “Styling”, “Construction”, “Finishing Touches”, and “Embellishments”. Please see the following rulings: New York Ruling Letter (NY) N004728, January 10, 2007; L89730, January 13, 2006; K86304, June 1, 2004; K86140, May 19, 2004; K85028, April 14, 2004; HQ 962441, March 26, 1999; HQ 962184, November 25, 1998; HQ 962081, November 25, 1998; HQ 961447, July 22, 1998; HQ 960107, October 10, 1997; HQ 960805, August 22, 1997; HQ 959064, June 19, 1997; HQ 959545, June 2, 1997; HQ 957952, May 7, 1996; HQ 957948, May 7, 1996; HQ 958061, October 3, 1995; HQ 958049, August 21, 1995; HQ 957973, August 14, 1995.

This information is intended to provide you with guidance on the classification of textile costumes. Please remember that it is your responsibility to use reasonable care in classifying imported merchandise. Further information on the classification of costumes may also be obtained by contacting the commodity team that processes costumes at the port in which you intend to enter your merchandise.

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.


Robert B. Swierupski

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