CLA-2-61:OT:RR:NC:TA:353
6114.30.3070, 6204.43.4030, 6211.33.0061, 9503.00.0080
6204.43.4030
Ms. Vanessa Vizcarra
Paper Magic Group, Halloween Division
345 7th Avenue, 6th Floor
New York, New York 10001
RE: The tariff classification of adult costumes from China.
Dear Vizcarra:
In your letter dated October 22, 2010, you requested a tariff classification ruling. The samples will be returned to you.
Five samples were submitted with your request.
The Lost Beast Costume consists of a head piece, shirt/blouse, pants, collar with an attached leash and glove/claws. The shirt/blouse, pants, collar with attached leash and claws are made of knit polyester fabric. The shirt/blouse has long sleeves, a large faux fur collar, cuffs and a hook and loop closure at the back. The pants have a tattered bottom, an elasticized waist and no fly. The collar with an attached leash has a hook and loop closure and a plastic circle. The claws/gloves have hemmed bottom an overlay of faux fur and the head piece is a hood with the face of a beast and ears and faux fur from the crown down the neck. The costume is imported as:
Item 6769567 Size M
Item 6769568 Size L
The Wicked Peter Costume consists of upper body garment that you identify as a shirt, belt, hat, mask shoulder armor, and arm guards. The costume is made of knit 100 percent polyester fabric with the exception of the mask which is made of plastic. The upper body garment is long at the back and at the front extends only to the waist with a full front opening with metal grommets and laces. The garment has long mesh sleeves, a sash across the chest with faux bones and a hook and loop closure at the back.
The costume is imported as: Item 6769578 Size OSFM
The Darling Wendy Costume consists of a dress, leg ties, choker and wrist cuffs. The dress is made of woven satin 100 percent polyester fabric. The sleeveless garment has a ruffle trim, faux ribbon laces at the front and back and a multi-layer skirt. The costume is imported as:
Item 6769562 Size S
Item 6769563 Size M
Item 6769564 Size L
The Doctor Costume consists of a lab coat, pants, head lamp and stethoscope. The lab coat is made of woven 100 percent polyester fabric and the pants are made of knit 100 percent fabric. The knee length lab coat has a shirt-style collar, an attached dickey with an attached man’s tie, patch pockets and a full front opening with hook and loop closures that close left over right. The long pants have an elasticized waist with no fly. The costume is imported as:
Item 6791200 Size M
Item 6791201 Size L
Chapter 62, Note 8. Garments of this chapter designed for left over right closure at the front shall be regarded as men’s or boys’ garments and those designed for right over left closure at the front as women’s or girls’ garments.
Elegant Angel Costume consists of a dress, halo and wings. The dress is made of knit 100 percent polyester fabric. The velveteen dress has net mutton-style sleeves with trim at the wrists, and empire waist and a V neckline. The costume is imported as:
Item 6791204 Size S
Item 6791205 Size M
Item 6791206 Size L
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 Lost Beast, Items 6769567 and 6769568, and Doctor Items 6769562, 6769563 and 6769564 Costumes consist 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.
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, for the Wicked Peter Costume, Item 6769578 the upper body garment imparts the essential character of the set. For the Darling Wendy Costume, Items 6769562, 6769563 and 6769564 and Elegant Angel Costume, Items 6791204, 6791205 and 6791206 the dress imparts the essential character of the set.
The applicable subheading for the shirt/blouse for the Lost Beast Costume will be 6106.20.2010, 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 percent ad valorem.
The applicable subheading for the pants for the Lost Beast and the Doctor Costumes will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches Women’s: Other." The duty rate will be 28.2 percent ad valorem.
The applicable subheading for the collar with attached leash for the Lost Beast Costume 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.
The applicable subheading for the gloves/claws for the lost Beast will be 6116.93.8800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Gloves, mittens and mitts, knitted or crocheted: Other: Of synthetic fibers: Other: Other: Without forchettes." The rate of duty will be 18.6 percent ad valorem.
The applicable subheading for the Wicked Peter Costume Set 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 Darling Wendy Costume Set will be 6204.43.4030, 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: Women’s." The rate of duty will be 16 percent ad valorem.
The applicable subheading for the lab coat for the Doctor Costume, Items 6791200 and 6791201 will be 6211.33.0061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Track suits, ski-suits and swimwear; other garments: Other garments, men’s or boys’: Of man-made fibers, Other: Other." The duty rate will be 16% ad valorem.
The applicable subheading for the toy stethoscope will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Tricycles, scooters…dolls, other toys…parts and accessories thereof, Other." The rate of duty will be Free.
The applicable subheading for the Elegant Angel Costume Set will be 6204.43.4030, 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: Women’s." The rate of duty will be 16 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