CLA-2-62 OT:RR:NC:N3:353
6110.30.3059; 6104.53.2010; 6505.90.6090; 6217.10.9530; 9505.90.6000
Ms. Paulina Dong
Seasonal Visions International Inc.
1368 Park Avenue
Emeryville, CA 94608
RE: The tariff classification of costumes from China.
Dear Ms. Dong:
In your letter dated December 2, 2011, but received on December 12, 2011, you requested a tariff classification ruling. The samples will be returned to you as requested.
You submitted a sample, identified as an Adult Pink Ninja Costume, which consists of a shirt, flimsy pants, an obi-style belt and a mask. The costume will be imported in three sizes; small, item number 5147316; medium, item number 5147317; and large, item number 5147318. 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 tunic length shirt, which is constructed of woven 100% polyester fabric. The multi-paneled shirt features a surplice wrap front, flared sleeves, a jagged hemline with slits and a sturdy waist and seams. The cuffs, neckline and hemline of the garment are all trimmed with pink fabric.
You submitted a sample, identified as an Adult Classic Witch Costume, which consists of a dress, hat, brooch, apron and well-made cape. The costume will be imported in three sizes; small, item number 5147322; medium, item number 5147323; and large, item number 5147324. The long black dress is constructed of knit 100% polyester fabric. The dress has a multi-paneled bodice with lace-like fabric inserts, long two-piece puff sleeves, and green satin fabric capping the bodice. The dress has a well-made neck and waist, sturdy interior seams, and lace-like fabric sewn around the wrists and bodice of the garment. The cape, which is constructed of woven 100% polyester fabric, is double-layered and reversible, with a well-made neck, sturdy seams and finished edges. The apron, which is constructed of knit 100% polyester fabric, is trimmed with ruffled lace-like fabric, has a turned waistline and has a waistband capped with green satin fabric. The witch’s hat is black with a green satin hatband encased in black lace-like fabric. The brooch is made of plastic and resembles a cameo.
You submitted a sample, identified as an Adult Pink Viking Costume, which consists of a pullover top, skirt, hat, arm covers and boot covers. The costume will be imported in three sizes; small, item number 5147319; medium, item number 5147320; and large, item number 5147321. The same costume will be imported in a silver color under the item numbers 5147193, 5147194 and 5147195. The multi-panel pullover, which is constructed primarily of knit polyester fabric, has a silver metallic knit mesh overlay, a large faux fur collar, and a decorative non-functional lace-up with grommets. The short-sleeved garment also features a well-made neck, sturdy seams and faux fur trim at the arms. Two vertical strips of silver metallic fabric also embellish the front of the garment. The multi-panel skirt, which is constructed of knit 100% polyester fabric, has two frontal slits, sturdy seams and two decorative non-functional grommet and lace closures. The hat is constructed from knit polyester fabric with a foam lining to give it body. It features six panels, a silver metallic knit mesh overlay, a faux fur cuff around the brim and a plastic wing sewn to each side of the crown. The arm covers, which are constructed of woven polyester fabric, have a silver metallic knit mesh overlay and a faux fur cuff. They measure approximately 7 ½ inches in length. The boot covers have a faux fur cuff and elastic attached to the bottom for securing around the shoe.
You state that you believe the costumes are properly classified under heading 9505 as “festive articles.” 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 in these costumes is such that the articles are neither flimsy in nature or construction, nor lacking in durability; these costumes are well made.
The Classic Witch and Pink Viking Costumes consist(s) 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 Adult Pink Ninja Costume Set will be 6211.43.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments excluded from heading 6206. " The rate of duty will be 16 percent ad valorem.
The applicable subheading for the Adult Classic Witch Costume dress will be 6104.43.2010, 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, Women’s." The rate of duty will be 16 percent ad valorem.
The applicable subheading for the Adult Classic Witch Costume cape will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, women's or girls': Of man-made fibers, Other". The rate of duty will be 16 percent ad valorem.
The applicable subheading for the Adult Classic Witch Costume apron 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 rate of duty will be 14.9 percent ad valorem.
The applicable subheading for the Adult Classic Witch Costume brooch will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Imitation jewelry: Other: Of plastics." The rate of duty will be Free.
The applicable subheading for the Adult Pink Viking pullover 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: Women’s or girls’: Other." The rate of duty will be 32 percent ad valorem.
The applicable subheading for the Adult Pink Viking skirt will be 6104.53.2010, Harmonized Tariff Schedule or the United States (HTS), which provides for "Women’s or girls’…skirts…knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Other, Women’s." The rate of duty will be 16 percent ad valorem.
The applicable subheading for the Adult Pink Viking hat will be 6505.90.6090, 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 fabric...Other: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid, Other: Other: Other." The rate of duty will be 20 cents per kilogram plus 7 percent ad valorem.
The applicable subheading for the Adult Pink Viking Costume arm covers will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories… other than those of heading 6212: Accessories: Other: Other, Of man-made fibers." The rate of duty will be 14.6 percent ad valorem.
The applicable subheading for the Adult Pink Viking Costume boot covers 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 the World Wide Web at http://www.usitc.gov/tata/hts/.
We are unable to issue a ruling on the Classic Witch hat because it involves a consideration of whether the merchandise may be classifiable in Chapter 95 as “festive.”
A question arising in connection with a Customs transaction already before a Customs office will normally be resolved by that office in accordance with the principles and precedents previously announced by the Headquarters Office. If such a question cannot be resolved on the basis of clearly established rules set forth in the Customs and related laws, or in the regulations there under, or in applicable Treasury Decisions, rulings, opinions, or court decisions published in the Customs Bulletin, that office may be requested to forward the question to the Headquarters Office for consideration, as more fully described in Section 177.11 of the Customs Regulations.
Since the subject Classic Witch Hat concerns an issue (the classification of witch hats) which is currently before CBP Headquarters, we are precluded from issuing a ruling on the merchandise at this time. If you wish you may resubmit your request for a prospective ruling on the Classic Witch Hat after CBP Headquarters has rendered their decision.
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”).
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