CLA-2-61:OT:RR:NC:TA:353
Ms. Vanessa Vizcarra
Paper Magic Group, Halloween Division
345 7th Avenue, 6th Floor
New York, New York 10001
RE: The tariff classification of unisex children’s costumes from China.
Dear Ms. Vizcarra:
In your letter dated November 10, 2010, you requested a tariff classification ruling. The samples will be returned to you.
The submitted samples are Items Glam Devil 6769556 Size S, 6769557 Size M, 6769558 Size L, Lil Big Commando 6769593 Size 2T, 6769594 Size 3/4T, Lil Monster 6769721 Size 2T, 6769722 Size 3/4T, Tinkerbell 6769639 Size S, 6769640 Size M, 6769641 Size L, and Magician 6769719 Size 2T, 6769720 Size 3/4T Costumes.
The Glam Devil Costume consists of a well made jumpsuit, flimsy shrug and headband with horns. The jumpsuit is made of knit 100 percent polyester fabric. The halter-style jumpsuit has a mock turtle neck with a hook and loop closure at the back of the neck, sturdy waist and seams, an attached belt and marabou feathers at the ankles.
The Lil Big Commando consists of a jumpsuit and hat made of knit 100 percent polyester fabric. The jumpsuit has long sleeves, reinforced neck, a padded chest and arms and a hook and loop closure at the back.
The Lil Monster Costume consists of a jumpsuit, and a hood made of knit 100 percent polyester fabric. The jumpsuit has long pants and sleeves with a hook and loop closure at the back, sturdy seams and a tail.
The Tinkerbell Costume consists of a shirt/blouse, well made pants, wand and wings. The shirt/blouse is made is made of woven 100 percent polyester fabric. The shirt/blouse has a double layer short sleeve, faux ribbon laces at the front flimsy neck and seams, a hook and loop closure at the back, and loose over lock stitched edges.
The Magician Costume consists of a cape, dickie with a handkerchief pocket, top hat and wand. The cape is made of woven 100 percent polyester fabric. The item has a full front opening with a large collar, flimsy neck and a self-tie at the neck, and numerous loose overlock stitched edges.
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 Glam Devil, Lil Big Commando and Lil Monster Costumes the overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability; your costumes are well made. For the Tinkerbell and Magician Costume the overall amount of finishing is such that the article is flimsy in nature or construction, and/or is 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 jumpsuit for the Glam Devil, Lil Big Commando, and Lil Monster Costume the shirt/blouse for the Tinkerbell Costume, and cape for the Magician Costume impart the essential character of the set.
The applicable subheading for the Glam Devil, Lil Big Commando and Lil Monster Costume Set will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Coveralls, jumpsuits and similar apparel: Women’s or girls’: Other." The duty rate will be 14.9 percent ad valorem.
The applicable subheading for Tinkerbell and Magician 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 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