CLA-2-62:OT:RR:NC:TA:353
Mr./Ms. Kim Young
BDP International, Inc.
2929 Walker Rd. NW, 2nd Floor
Grand Rapids, Michigan 49544
RE: The tariff classification of a unisex adult costume from China.
Dear Mr./Ms. Young:
In your letter dated March 5, 2010, on behalf of Meijer Distribution, you requested a tariff classification ruling. The samples will be returned to you.
The submitted sample Item 130464 Ultimate Party Animal Costume consists of a top/blouse, shorts, belt, chimpanzee mask, and shot glass. The top/blouse is made of 100 percent polyester warp knit fabric. The long sleeve garment has a hook and loop closure at the back and a heat transfer print on the front of the top. The shorts are made of woven 100 percent cotton fabric and have a tunneled elastic waist without a fly. The 3 ½” wide utility belt is made of webbed nylon and polyester fabric. The item has large loops for to hold canned beverages and a shot glass.
The costume is well made with a hemmed neck, sturdy seams and tunneled waist.
Item 130464 Ultimate Party Animal Costume 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.
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 article is neither flimsy in nature or construction, nor lacking in durability; your costume is well made.
The applicable subheading for the top/blouse, Item 130464 Ultimate Party Animal, will be 6106.202010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ blouses…knitted or crocheted: Of man-made fibers: Other Women’s." The duty rate will be 32.3 percent ad valorem.
The applicable subheading for the shorts, Item 130464 Ultimate Party Animal, will be 6104.62.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other, Shorts: Women’s." The rate of duty will be 14.9 percent ad valorem.
The applicable subheading for the utility belt, Item 130464 Ultimate Party Animal, will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up articles…Other: Other, Other: Other." The duty rate will be 7 percent ad valorem.
The applicable subheading for the mask, Item 130464 Ultimate Party Animal, 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 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 the shot glass. Your request for a classification ruling should include a sample. 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