CLA-2-61:OT:RR:NC:TA:353
Ms. Norma A. Floriano
Incharacter Costumes
5950 Nancy Ridge Drive, Suite 100
San Diego, CA 92121
RE: The tariff classification of teen costumes from China.
Dear Ms. Floriano:
In your letter dated December 10, 2009, you requested a tariff classification ruling.
The submitted samples are teen size Items 93001 Senorita Bone-ita, 93002 Voodoo Vixen, 93004 Witchful Thinking, 93005 Eskimo Cutie and 93006 Cheeky Cherokee Costumes.
The Item 93001 Senorita Bone-ita Costume consists of a dress and mantilla. The dress is constructed of knit polyester fabric with woven mesh trim, and features two layer ruffle coverage of the bodice, two layer ruffled cap sleeves, asymmetric skirt, and multi-layer ruffled skirt bottom.
The Item 93002 Voodoo Vixen Costume consists of a dress and headpiece. The dress is constructed of knit polyester fabric. The dress features a loose overlock stitched neck, multi-layer cap sleeve, well made waist, loose overlock stitched seams, gathered multi-layer skirt, and raw edges that do not fray.
The Item 93004 Witchful Thinking Costume consists of a dress, hat, and apron-like clothing accessory. Although you state that the dress is constructed of knit fabric, examination reveals two front bodice panels and one rear bodice panel of knit polyester fabric, and a front center bodice panel, sleeves, and skirt of woven polyester fabric; the essential character of the dress is imparted by the woven fabric. The dress features a loose overlock stitched neck, gathered puff sleeves, a sturdy waist, drop waist silhouette, contoured hips, loose overlock stitched seams, hook and loop tab closure, overlock stitched edges, elastic loop and sewn-on rickrack.
The Item 93005 Eskimo Cutie Costume consists of a dress constructed of knit polyester fabric. The hooded long sleeve dress features an attached jacket, flimsy neck and seams, hook and loop tab closure with loose overlock stitching, and fur trim at the hood, jacket, sleeve and skirt edges.
The Item 93006 Cheeky Cherokee Costume consists of a dress, upper body garment, and feather accents. The dress and upper body garment are constructed of woven polyester fabric. The dress features a loose overlock stitched neck and seams, defined bust, sturdy empire waist, V-shaped skirt, substantial skirt fringe, hook and loop tab closure with loose overlock stitching, nude plastic straps, and loose stitching at the bottom of the skirt.
The sleeveless upper body garment covers the shoulders, does not reach the waist, does not cover the bust, and features a capped neck and edges, loose overlock stitched seams, tie closure with feather trim, and substantial fringe at the arm holes and bottom of the garment.
The feather accents consist of a strand of fabric with three beads and decorative feathers at the ends. The feathers impart the essential character of the article.
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 articles are 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, the dress imparts the essential character of the set for the Items 93001 Senorita Bone-ita, 93002 Voodoo Vixen, and 93004 Witchful Thinking Costumes.
The Item 93009 Cheeky Cherokee consists 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.
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The applicable subheading for the Items 93001 Senorita Bone-ita, 93002 Voodoo Vixen, and 93005 Eskimo Cutie Costumes 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 Items 93004 Witchful Thinking Costume and 93006 Cheeky Cherokee dress will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts…breeches and shorts: Dresses: Of synthetic fibers: Other: Other, Other: Girls’.” The rate of duty will be 16 percent ad valorem.
The applicable subheading for the Item 93006 Cheeky Cherokee upper body garment 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 Item 93006 feather accents will be 6701.00.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes): Articles of feathers or down. The rate of duty will be 4.7 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