CLA-2-61:OT:RR:NC:TA:353
Ms. Irene Tsiavos
Fun World
80 Voice Road
Carle Place, NY 11514
RE: The tariff classification of a costume from China
Dear Ms. Tsiavos:
In your letter dated December 7, 2010, you requested a tariff classification ruling. Your sample will be returned as requested.
The Piazza Priest costume consists of a robe, a top and a hat. The robe and top are constructed of 100% polyester knit fabric. The short sleeve top is constructed of 100% polyester knit fabric and has a stand up collar with a sewn-on white tab to resemble a priest’s shirt. It features a partial back opening secured by a single hook and loop tab closure, five fake front buttons, and a hemmed waist.
The robe features long sleeves and an unsecured front opening. The hat is constructed of polyester felt fabric and features a large brim and a ribbon hatband. The costume will be imported as 114164 (adult size) and 114165 (plus size).
The Piazza Priest 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 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 seams, embellishments, and styling.
The applicable subheading for the adult and plus size tops of the Piazza Priest 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 adult and plus size robes of the Piazza Priest costume 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 adult and plus size hats for the Piazza Priest costume will be 6505.90.0800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or timed: Other: Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading 6501, whether or not lined or trimmed: Other.” The rate of duty will be 13.5 cents per kilogram + 6.3 percent ad valorem + 1.9 cents per article.
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 the National Import Specialist at (646) 733-3053.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division