CLA-2-61:OT:RR:NC:TA:353
Ms. Vanessa Vizcarra
Paper Magic Group, Halloween Division
345 7th Ave., 6th Floor
New York, NY 10001
RE: The tariff classification of costumes from China.
Dear Ms. Vizcarra:
In your letter dated July 12, 2010, you requested a tariff classification ruling. The samples which you submitted will be returned as requested.
The submitted samples are Executioner, Seven Seas Pirate, Surgeon and Vampire Costumes.
The Adult size Items 6769569 (M) and 6769570 (L) Executioner Costume consists of a top, pants, eye mask, wrist cuffs, shin guards, and a hood. The top, pants, eye mask, wrist cuffs and shin guards are constructed of 100 percent knit polyester fabric; the hood is constructed of knit polyester/metalized fabric. The top is a long sleeve shirt/blouse with a front overlay chest piece with metallic mesh, knit polyester metalized fabric sleeves, sturdy neck and seams, rear hook and loop tab closure, sewn-on embellishments, and sewn-in single layer belt; the overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The pants have no fly, a flimsy waist with thin elastic, sturdy seams and loose overlock stitched edges; the overall amount of finishing is such that the article is flimsy in nature or construction, and is lacking in durability. The eye mask has a fabric tie. The wrist cuffs and shin guards are secured to the body with elastics. The hood is executioner-style.
The Adult size Items 6769755 (M) and 6769756 (L) Seven Seas Pirate Costume consists of a top, pants, and an item you refer to as a headscarf. The top and pants are constructed of 100 percent knit polyester fabric. The top is a pullover with oversized long sleeves that are gathered at the shoulders, attached front “vest” panels, attached bandoleer, sturdy seams, and raw edges; the overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The pants have no fly, a flimsy waist with thin elastic, sturdy seams and raw edges; the overall amount of finishing is such that the article is flimsy in nature or construction, and is lacking in durability. The headscarf is a self-tie headband of woven fabric that is printed with skulls..
The Adult size Items 6769587 (M) and 6769588 (L) Surgeon Costume consists of a top, pants and mask. The top and pants are constructed of 100 percent knit polyester fabric. The top is a short sleeve shirt/blouse with a loose overlock stitched neckline, sturdy seams, printed hospital cross on the front, rear hook and loop tab closure, and raw edges. The pants have no fly, a flimsy waist with thin elastic, sturdy seams and raw edges; the overall amount of finishing is such that the blouse and pants are flimsy in nature or construction, and are lacking in durability. The face mask is made of nonwoven fabric and is secured to the face by elastic bands worn over the ears.
The Adult size Item 6769753 (OSFM) Vampire Costume consists of a halter vest and cape. The halter vest and cape are constructed of 100 percent knit polyester fabric. The halter vest is a dickey-style clothing accessory that covers the chest and resembles a vest. It features a hook and loop neck closure, two self ties at the sides that tie around the back, sewn-on faux buttons, and raw edges. The cape has a 5½-inch collar, flimsy neckline, string tie, and raw edges; the overall amount of finishing is such that the article is flimsy in nature or construction, and is lacking in durability. The Child size Items 6769716 (S), 6769717 (M) and 6769718 (L) Vampire Costume is the same as Item 6769753 Vampire Costume except for size and the addition of pants. The pants are constructed of 100 percent knit polyester fabric, have no fly, a flimsy waist with thin elastic, sturdy seams and raw edges; the overall amount of finishing is such that the article is flimsy in nature or construction, and is lacking in durability.
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 shirt/blouse for the Executioner and Surgeon Costumes, the pullover for the Seven Seas Pirate Costume, and the cape for the Vampire Costumes, impart the essential character of the set.
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. For the Executioner and Seven Seas Pirate Costumes, the overall amount of finishing is such that the articles are neither flimsy in nature or construction, nor lacking in durability; the costumes are well made. For the Surgeon and Vampire Costumes, the overall amount of finishing is such articles are flimsy in nature or construction, and are lacking in durability; the costumes are flimsy.
The applicable subheading for the Items 6769569 (M) and 6769570 (L) Executioner Costume will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other, Women’s.” The rate of duty will be 32 percent ad valorem.
The applicable subheading for the Items 6769755 (M) and 6769756 (L) Seven Seas Pirate Costume will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other, Other: Other: Women’s or girls’: Other.” The rate of duty will be 32 percent ad valorem.
The applicable subheading for the Items 6769587 (M) and 6769588 (L) Surgeon, and 6769753 (OSFM), 6769716 (S), 6769717 (M) and 6769718 (L) Vampire Costumes 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