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 tween costumes from China.
Dear Ms. Floriano:
In your letter dated December 10, 2009, you requested a tariff classification ruling.
The submitted samples are Styles 94003 Scarem Harem and 94004 Pirate Lass Costumes.
Style 94003 Scarem Harem Costume consists of a jumpsuit, upper body garment, veil and tights. The jumpsuit is constructed of a bodice of knit polyester fabric and legs of sheer knit polyester fabric. The upper body garment is constructed of knit polyester fabric with knit polyester openwork fabric extensions. The veil is constructed of knit polyester openwork fabric. The tights are constructed of knit polyester semi-sheer fabric.
The sleeveless jumpsuit features a defined bust, drop waist, gathering at the ankles, reinforced neck, sturdy waist, loose overlock stitched seams, hook and loop tab closure, legs with thin elastic, and overlock stitched edges.
The short upper body garment covers the shoulders, does not reach the waist, does not cover the bust, and features hemmed neck and edges, padded cap sleeves, and openwork fabric extensions that are attached to the armhole and fasten to the wrist by means of an elastic band.
Style 94004 Pirate Lass Costume consists of dress, upper body garment, headscarf, sash and tights. The dress and headscarf are constructed of knit polyester fabric. The upper body garment is constructed of knit polyester fabric with knit polyester openwork fabric sleeves. The sash is constructed of knit polyester fabric coated with tiny plastic dots so that it resembles lame. The tights are constructed of knit polyester semi-sheer fabric.
The sleeveless dress a defined bust, shaped hips, multi-layer skirt, reinforced neck, sturdy waist, flimsy seams, clear plastic straps, hook and loop tab closure, and overlock stitched edges.
The long sleeve upper body garment covers the shoulders, does not reach the waist, does not cover the bust, and features flimsy seams, and capped neck and edges.
The headscarf is triangular and measures approximately 39 inches by 25 inches by 25 inches.
The sash is approximately 4 inches wide and 54 inches long.
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.
The applicable subheading for the Style 94003 jumpsuit will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Coveralls, jumpsuits and similar apparel: Women’s or girls’: Other.” The rate of duty will be 14.9 percent ad valorem.
The applicable subheading for the Style 94004 dress 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 Style 94003 and 94004 upper body garment 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 Style 94003 veil and 94004 headscarf will be 6117.10.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up clothing accessories, knitted or crocheted…Shawls, scarves, mufflers, mantillas, veils and the like: Of man-made fibers, Other.” The rate of duty will be 11.3 percent ad valorem.
The applicable subheading for the Style 94003 and 94004 tights, if measuring per single yarn less than 67 decitex, will be 6115.21.0010, HTSUS, which provides for “Panty hose, tights, stockings, socks and other hosiery…knitted or crocheted: Other panty hose and tights: Of synthetic fibers, measuring per single yarn less than 67 decitex, Tights.” The rate of duty will be 16 percent ad valorem.
The applicable subheading for the Style 94003 and 94004 tights, if measuring per single yarn 67 decitex or more, will be 6115.22.0000, HTSUS, which provides for “Panty hose, tights, stockings, socks and other hosiery…knitted or crocheted: Other panty hose and tights: Of synthetic fibers, measuring per single yarn 67 decitex or more.” The duty rate will be 14.9 percent ad valorem.
The applicable subheading for the Style 94004 sash will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up clothing accessories, knitted or crocheted…parts of garments or of clothing accessories: Other accessories: Other: Other, Of man-made fibers: Other.” The rate of duty will be 14.6 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/.
Your inquiry does not provide enough information for us to give a classification ruling on Styles 94001 Twilight Trickster, 94002 Delinquent Devil, and 94005 Lucky Witchbone Costumes. Your request for a classification ruling should include samples of all the components for the costume. Styles 94001 and 94005 are missing the leggings; Style 94002 is missing the hat with horns. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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