CLA-2-62:OT:RR:NC:TA:353
6505.90.8090
Mr. Terrance O’Neill
Maersk Customs Services, Inc.
680 Knox Street, Suite 200
Torrance, California 90502
RE: The tariff classification of children’s costumes from China.
Dear Mr. O’Neill:
In your letter dated June 8, 2009, on behalf of Amscan, Inc., you requested a tariff classification ruling. The samples will be returned to you.
Item 203 Deluxe Fire Fighter Costume consists of a top/jacket, trousers, hood and plastic fire fighter’s helmet. The well-made top and trousers are made of woven man made fiber fabric and the hood is made of knit man made fiber fabric. The top/jacket features a full front opening with left over right hook and loop closures, long hemmed sleeves, pointed collar, two pockets, a left chest embroidered patch with the word “Fire Dept.” and reflective ribbon sewed on the arms, waist and bottom. The top/jacket does not protect from the elements. The trousers have an elastic tunneled waistband without a fly, patches on the knees and reflective tape at the bottom. The hood that is worn under the helmet covers the neck has an opening for the face.
Item 202 Military Officer Costume consists of a camouflage shirt with military logo, trousers and cap made of woven man made fiber fabric. The shirt has long hemmed sleeves, pointed collar, two button flap breast pockets and a full front opening with a button closure that closes left over right. The long trousers have a tunneled elastic waistband without a fly. The baseball-style cap has a peak and a hook and loop adjustable strap at the back.
The costumes are well made with finished front pockets, embroidered logos high visibility fabric strips, finished neck, sturdy seams and hemmed edges.
Item 203 Fire Fighter Costume and Item 202 Military Officer 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.
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. The overall amount of finishing is such that the articles are neither flimsy in nature or construction, nor lacking in durability; your costume is well made.
The applicable subheading for shirt for Items 203 and 202 will be 6205.30.2080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Men’s or boys’ shirts: Of man-made fibers, Other: Other, Other: Other: Boys’: Other.” The duty rate will be 29.1 cents/kg plus 25.9 percent ad valorem.
The applicable subheading for pants, Items 203 and 202 will be 6204.63.3530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Other, trousers and breeches: Girls’: Other.” The duty rate will be 28.6 percent ad valorem.
The applicable subheading for the Item 203 helmet 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 duty rate will be Free.
The applicable subheading for the hood, Item 203 will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Hats and other headgear, knitted or crocheted,…whether or not lined or trimmed: Other: 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 duty rate will be 20 cents/kg plus 7 percent ad valorem.
The applicable subheading for the camouflage cap, Item 202 will be 6505.90.8090, 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: Other: Of man-made fibers: Other: Not in part of braid, Other: Other: Other." The rate of duty will be 18.7 cents /kg + 6.8% 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