CLA-2-61:OT:RR:NC:TA:353
Ms. Juliana Lim
Juliana Lim CHB, Inc.
11205 S La Cienega Blvd
Los Angeles, CA 90045
RE: The tariff classification of costumes from China.
Dear Ms. Lim:
In your letter dated February 5, 2010, received by this office on March 5, 2010, on behalf of California Costume Collections Inc., you requested a tariff classification ruling. As requested, the samples will be returned to you.
The submitted samples are Item #s 00215 (Child) Indian Warrior, 00870 (Adult) Noble Warrior, M00277 (Child) Vampira, 00236 (Child) Howling at the Moon, 00880 (Adult) Full Moon Madness, 00243 (Child) and 01096 (Adult) Psycho Clown Costumes.
The Item #s 00215 (Child) Indian Warrior and 00870 (Adult) Noble Warrior Costumes consist of a pullover top, pants, armbands and wig. The top, pants and armbands are constructed of knit polyester fabric. The sleeveless pullover top features sewn on feather decorations, loose overlock stitched neck, seams and armholes, raw bottom and hanger loops; the overall amount of finishing is such that the article is flimsy in nature or construction, and is lacking in durability. The pants have no fly and feature a breechcloth with decorative trim, fringed leg, elasticized tunnel waist, loose overlock stitched neck, raw ankles and hanger loops; the overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability.
The Item # M00277 (Child) Vampira Costume consists of a dress and choker. The dress is constructed of knit polyester fabric. The dress has hanger loops, reaches to below the knee and features a two piece sleeve of plain and mesh fabric, a front panel of velveteen fabric which is partially obscured by front panels that extend the length of the garment, the panels are secured together at the bodice area by a lace up grommet closure. The choker is a sheer woven ribbon with a vampire cross pendant.
The Item #s 00236 (Child) Howling at the Moon and 00880 (Adult) Full Moon Madness Costumes consist of a shirt and mask. The shirt is constructed of woven cotton fabric with knit synthetic faux fur chest and lower arm panels. The woven cotton fabric portion covers over 60 percent of the surface area and imparts the essential character of the garment. The “werewolf” mask is constructed of rubber and faux fur fabric. The half sleeve shirt has hanger loops, a faux fur “chest patch” front collar, shirt panels that partially cover the faux fur panels, two piece sleeves, shoulder pads, and a rear hook and loop tab closure.
The Item #s 00243 (Child) and 01096 (Adult) Psycho Clown Costumes consist of a pullover, pants and mask. The pullover and pants are constructed of black, and black and white prison stripe, knit polyester fabric. The long sleeve pullover has hanger loops, a two layer collar with five plastic skulls, two layer bodice, two layer sleeves, and jagged edges. The pants have hanger loops, elasticized tunnel waist, two layer legs, and no fly. The clown mask is made of rubber.
You state that you believe the costumes are 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 costumes are well made.
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, for Item #s 00243 and 01096 the pants, for Item # M00277 the dress, and for Item #s 00236 and 00880 the shirt, imparts the essential character of the set.
The applicable subheading for the Item # 00215 (Child) Indian Warrior Costume will be 6104.63.2028, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Girls’: Other: Other.” The rate of duty will be 28.2 percent ad valorem.
The applicable subheading for the Item # 00870 (Adult) Noble Warrior will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Women’s: Other.” The rate of duty will be 28.2 percent ad valorem.
The applicable subheading for the Item # M00277 (Child) Vampira Costume will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Dresses: Of synthetic fibers: Other, Girls’.” The rate of duty will be 16 percent ad valorem.
The applicable subheading for the Item # 00236 (Child) Howling at the Moon Costume will be 6206.30.3061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ blouses, shirts and shirt-blouses: Of cotton: Other: Other, Other: Other: Girls’: Other." The duty rate will be 15.4 percent ad valorem.
The applicable subheading for the Item # 00880 (Adult) Howling at the Moon Costume will be 6206.30.3041, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ blouses, shirts and shirt-blouses: Of cotton: Other: Other, Other: Other: Women’s." The duty rate will be 15.4 percent ad valorem.
Item #s 00243 and 01096 consist of two or more garments. Note 14 of Section XI, of the HTSUSA, 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 Item #s 00243 (Child) and 01096 (Adult) Psycho Clown pullovers will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other, Other: Other: Women’s or girls’: Other.” The rate of duty will be 32 percent ad valorem.
The applicable subheading for the Item # 00243 (Child) Psycho Clown pants will be 6104.63.2028, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Girls’: Other: Other.” The rate of duty will be 28.2 percent ad valorem.
The applicable subheading for the Item # 01096 (Adult) Psycho Clown pants will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Women’s: Other.” The rate of duty will be 28.2 percent ad valorem.
The applicable subheading for the Item #s 00243 (Child) and 01096 Psycho Clown Masks 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/.
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