CLA-2-61:OT:RR:NC:TA:353
Ms. Krista B. Ruffoni
Family Dollar Services, Inc.
10401 Monroe Rd.
Matthews, NC 28105
RE: The tariff classification of infant, toddler, and children’s costumes from China.
Dear Ms. Ruffoni:
In your letter dated May 7, 2010, you requested a tariff classification ruling. The samples will be returned to you.
The submitted samples are Disguise Styles 1705 Tiny Treats® Lil’ Punkin Pie, 5153 Disney® Tigger, and 5083 Disney® Winnie the Pooh Halloween Costumes. All of the costumes are constructed of brushed knit polyester fabric.
The Style 1705 Tiny Treats® Lil’ Punkin Pie Halloween Costume is infant size 12-24 month, unisex, and consists of a jumpsuit and hat. The jumpsuit has long sleeves and legs, and features a stylized “leaf” collar, capped neckline, screen printed cut-out pumpkin face on the front panel, reinforced seams, raw edged collar, rear hook and loop closure with tight overlock stitching, and tight overlock stitched wrists and ankles. The hat represents the top of a pumpkin.
The Style 5153 Disney® Tigger Halloween Costume is kids’ size 4-6X, unisex, and consists of a jumpsuit and hat. The jumpsuit has long sleeves and legs, and features a capped neckline, raglan sleeves, a gusset, removable tail, sturdy single stitched seams, rear string tie closure with loose overlock stitching, and loose overlock stitched wrists and ankles. The hat represents Tigger’s face.
The Style 5083 Disney® Winnie the Pooh Halloween Costume is toddler size 3-4T, unisex, and consists of a jumpsuit and hat. The jumpsuit has long sleeves and legs, and features a loose overlock stitched neckline, sturdy waist, flimsy seams, rear hook and loop tab closure with loose overlock stitching, and loose overlock stitched wrists and ankles. The hat represents Winnie the Pooh’s head.
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 jumpsuits impart the essential character of the sets.
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. Regarding Styles 1705 Tiny Treats® Lil’ Punkin Pie and 5153 Disney® Tigger Halloween Costumes, 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. Regarding Style 5083 Disney® Winnie the Pooh Halloween Costume, the overall amount of finishing is such that the article is flimsy in nature or construction, and is lacking in durability; the costume is flimsy.
The applicable subheading for the Style 1705 Tiny Treats® Lil’ Punkin Pie Halloween Costume will be 6111.30.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Babies’ garments and clothing accessories, knitted or crocheted, Of synthetic fibers: Other, Sets." The duty rate will be 16 percent ad valorem.
The applicable subheading for the Style 5153 Disney® Tigger Halloween Costume 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 5083 Disney® Winnie the Pooh Halloween Costume 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/.
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