CLA-2-61:OT:RR:NC:3:353
Carol Robertson
Carmichael International Service
533 Glendale Boulevard
Los Angeles, CA 90026-5097
RE: The tariff classification of children’s costumes and a garment from China and Vietnam.
Dear Ms. Robertson:
In your letter dated May 15, 2009, on behalf of Funrise Inc., you requested a tariff classification ruling. The samples which you submitted are being returned as requested.
The submitted samples are Items 24201 Role Play Ballerina, 24240 Glamour Ballerina Leotard, and 24203 Glamour Dress.
Item 24201 Role Play Ballerina consists of a tutu and headband. The tutu is constructed of knit nylon mesh fabric. The tutu is made of pieces of mesh fabric attached to the waistband that create a multiple layer skirt; there is a tunnel waistband with sturdy one-inch thick elastic, a sewn-on fabric bow, and edges of mesh fabric that do not easily fray or unravel. The plastic headband is covered and decorated with textile fabric.
Item 24240 Glamour Ballerina Leotard is constructed of knit man made fiber stretch fabric. The sleeveless leotard features a turned neckline, overlock stitched seams, armholes and leg openings with reinforced overlock stitching, printed necklace, glued on faux gems, and a three snap crotch.
Item 24203 Glamour Dress and headband are constructed of knit polyester fabric; the dress has seven bands of rayon fringe. The sleeveless dress features seven bands of fringe that run the length of the dress, reinforced seams that contain an overlock and a single straight stitch, neckline, armholes and bottom with overlock stitching that distorts when pulled, and a sewn-on plastic necklace and sewn-on spangles at the bottom.
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 tutu for Item 24201 and the dress for Item 24203 impart the essential character of the set.
You believe that the items are properly classified in subheading 9505.90.6000 as “festive articles,” and cite four rulings: N027014, dated May 13, 2008; K86339, dated May 28, 2004; N011382, dated May 25, 2007; and L84390, dated May 25, 2005. However, those rulings address costumes where the preponderance of the elements is flimsy. 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. For Items 24201 Role Play Ballerina and 24203 Glamour Dress the overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability; the costumes are well made. Item 24240 Glamour Ballerina Leotard is a normal article of apparel.
The applicable subheading for the Item 24201 Role Play Ballerina will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Girls’.” The rate of duty will be 16 percent ad valorem.
The applicable subheading for the Item 24240 Glamour Ballerina Leotard, if containing by weight 5 percent or more of elastomeric yarn or thread, will be 6114.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Bodysuits and bodyshirts, Of fabric containing by weight 5 percent or more elastomeric yarn or rubber thread.” The rate of duty will be 32 percent ad valorem.
The applicable subheading for the Item 24240 Glamour Ballerina Leotard, if containing by weight less that 5 percent or more of elastomeric yarn or thread, will be 6114.30.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Bodysuits and bodyshirts, Other: Other.” The rate of duty will be 32 percent ad valorem.
The applicable subheading for the Item 24203 Glamour Dress 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.
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