CLA-2-61:OT:RR:NC:TA:353
6117.80.9540, 6505.90.6045
Ms. Vanessa Vizcarra
Paper Magic Group, Halloween Division
345 7th Avenue, 6th Floor
New York, New York 10001
RE: The tariff classification of costumes from China.
Dear Ms. Vizcarra:
In your letter dated November 11, 2010, you requested a tariff classification ruling. The samples will be returned to you.
The submitted samples are Skin Suits, Item numbers Red 6769666, Blue 6769667, Green 6769668 (Adult Sizes), Nude 6769669, Sugar Plum Fairy 6769679 Size S, 6769680 Size M, 6769681 Size L (Child Sizes), Army Soldier 6769630 Size 2T, 6769631 Size 3/4T (Toddler Sizes), Tough Little Pirate 6769693 Size 2T, 6769694 Size 3/4T (Toddler Sizes), and Deep Sea Jack 6791091 Size M, 6791092 Size L (Adult Sizes).
The Skin Suits consists of a full body suit made of knit 5 percent elastane and 95 percent polyester fabric. The one piece body suit has enclosed hands, feet and an attached hood that covers the face. There is an invisible zipper from the top of the hood to the neck.
The Sugar Plum Fairy consists of a dress and wings. The dress is made of woven 100 percent polyester fabric. The garment has pinafore sleeves, a square neckline, a pointed hem and a net overlay on the shirt. At the back of the dress there is a hook and loop closure. The wings are made of mesh fabric.
The Army soldier consists of a flimsy shirt, pants and hat. The long sleeve shirt has a collar, and a closure at the back and the pants have an elasticized waist. The hat is designed with a peak.
The Tough Little Pirate Costume consists of a flimsy jumpsuit and headpiece. The jumpsuit has long pants and sleeves with tattered hems. The head piece is actually a fabric headband.
The Deep Sea Jack Costume consists of an upper body garment, pants, sash and hat made of knit 100 percent polyester fabric. The upper body garment resembles a coat that is longer at the back with an attached shirt. It does not protect from the elements. The garment has long sleeves with cuffs and laces at the front of the garment with metal grommets. The long pants are tattered at the bottom and have an elasticized waist and no fly. The sash is approximately 4 inches wide and the hat has no crown and resembles a pirate hat.
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 for the Skin Suits, Sugar Plum Fairy and Deep Sea Jack Costumes are such that the articles are neither flimsy in nature or construction, nor lacking in durability, the costumes are well made. For the Army soldier and Tough Little Pirate Costumes, the overall amount of finishing is such that the articles are either flimsy in nature and construction, and/or lacking in durability; your costumes are flimsy.
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 dress for the Sugar Plum Fairy Costume and the flimsy garments for the Army Soldier and tough Little Pirate costumes impart the essential character of the set.
The applicable subheading for the Skin Suits 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 duty rate will be 14.9 percent ad valorem.
The applicable subheading for the Sugar Plum Fairy Costume Set will be 6204.43.4040, 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: Girls’." The rate of duty will be 16 percent ad valorem.
The applicable subheading for the Army Soldier and Tough Little Pirate Costume Sets 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 duty rate will be Free.
The Deep Sea Jack 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.
The applicable subheading for upper body garment 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 duty rate will be 14.9 percent ad valorem.
The applicable subheading for pants will be 6104.63.2028, 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: Girls’: Other: Other." The duty rate will be 28.2 percent ad valorem.
The applicable subheading for 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 duty rate will be 14.6 percent ad valorem.
The applicable subheading for the hat will be 6505.90.6045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear, knitted or crocheted, …of any material, whether or not lined or trimmed: Other: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid, Other: visors, and other headgear which provides no covering for the crown of the head." The duty rate will be 20 cents/kg + 7 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