CLA-2-62:OT:RR:NC:TA:353
Ms. Vanessa Vizcarra
Paper Magic Group
Halloween Division
345 7th Avenue
6th Floor
New York, NY 10001
RE: The tariff classification of costumes from China
Dear Ms. Vizcarra:
In your letter dated November 8, 2010, you requested a tariff classification ruling. Your samples will be returned as requested.
The submitted samples are Item Numbers 6769622(child S), 6769623(child M) and 6769624(child L) Rapunzel, 6781100(2T), 6781101(3/4T), 6769688(child S), 6769689(child M) and 6769690(child L) Candy Corn Witch, 6769701(child S), 6769702(child M) and 6769703(child L) Enchanted Pink Fairy, 6781136(child S), 6781137(child M) and 6781138(child L) Ghost Ship Pirate, and 6769726(child S), 6769727(child M) and 6769728(child L) Gorilla.
The Rapunzel costume consists of a pullover dress and a crown. The dress is constructed of 100% polyester knit fabric and features long four piece sleeves and a lace up bodice with a self fabric tie at the back. The crown is a headband constructed of coated textile fabric.
The Candy Corn Witch costume consists of a dress, arm warmers, and a hat. The dress is constructed of 100% polyester woven fabric and features a multi layered skirt, short puff sleeves, three faux candy corn buttons, and a rear hook and loop closure. The witch’s hat and arm warmer are constructed of polyester fabric.
The Enchanted Pink Fairy costume consists of a dress and wings. The dress is constructed of 100% polyester woven fabric and features a multi layered skirt, double layer short sleeves, faux lace up sequins, and a rear hook and loop closure. The wings are constructed of woven mesh fabric.
The Ghost Ship Pirate costume consists of a top, unisex pants, sash, headband, and mask. The top, pants, sash, and headband are constructed of 100% polyester knit fabric. The top features a multi layered collar with a single hook and loop closure at the back, a faux vest, and long sleeves with elastic cuffs. The pull-on pants have no fly and feature an elasticized waistband and long leg openings. The sash measures 50 inches long and 3 inches wide and features unfinished edges and five triangles sewn at the center. The headband measures 44 inches long and 5 inches wide and features unfinished edges. The plastic mask resembles a skull with an eye patch.
The Gorilla costume consists of a child’s top, unisex pants, and mask. The top and pants are constructed of 100% polyester knit fabric. The long sleeve top features a round neckline with a single hook and loop closure at the back, a faux fur overlay that extends beyond the shoulders, and a quilted padded chest. The pull-on pants have no fly and feature an elasticized waistband and long leg openings. The plastic mask resembles a gorilla.
You state that you believe the costumes are properly classified under heading 9505 as “festive articles.” 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 in your costumes is such that the articles are neither flimsy in nature or construction, nor lacking in durability; they are well-made with sturdy waistbands, sturdy seams, embellishments, and styling.
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 dresses for the Rapunzel, Candy Corn Witch, and Enchanted Pink Fairy costumes impart the essential character of the set.
The Ghost Ship Pirate and Gorilla 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.
The applicable subheading for the Rapunzel costume will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Dresses: Of synthetic fibers: Other, Girls’.” The rate of duty will be 16 percent ad valorem.
The applicable subheading for the Candy Corn Witch and Enchanted Pink Fairy costumes will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Dresses: Of synthetic fibers: Other: Other: Other: Girls’.” The rate of duty will be 16 percent ad valorem.
The applicable subheading for the Ghost Ship Pirate and Gorilla tops will be 6106.20.2030, 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: Girls’ Other.” The rate of duty will be 32 percent ad valorem.
The applicable subheading for the Ghost Ship Pirate and Gorilla pants will be 6104.63.2028, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, 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 synthetic fibers: Other: Other: Trousers and breeches: Girls’: Other: Other.” The rate of duty will be 28.2 percent ad valorem.
The applicable subheading for the Ghost Ship Pirate 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; 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 Ghost Ship Pirate headband will be 6117.80.8500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Headbands, ponytail holders and similar articles.” The rate of duty will be 14.6 percent ad valorem.
The applicable subheading for the Ghost Ship Pirate and Gorilla masks 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 the 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