CLA-2-62 OT:RR:NC:N3:353
Mr. Sean Schipper
Aeromax, Inc.
28W079 Industrial Ave.
Lake Barrington, IL 60010
RE: The tariff classification of costumes from China.
Dear Mr. Schipper:
In your letter dated January 17, 2013, you requested a tariff classification ruling.
You have submitted samples of your children’s line identified as “My 1st Career Gear.” Styles TTRC – Train Conductor, TBLD – Builder, TZOO – Zoo Keeper and TPIT – Pit Crew are children’s costumes constructed of 100% polyester woven fabric.
Styles TZOO – Zoo Keeper and TPIT – Pit Crew are short sleeved smock type garments. Styles TTRC – Train Conductor and TBLD – Builder are sleeveless. They all feature a full frontal opening with a left over right hook and loop tab closure, turned edges at the bottom hem, sleeves and closure, sturdy seams and a well-made neckline. Each garment also has a chest pocket with a plastic window for personalization.
You have also submitted style 1CGB, identified as “My 1st Career Gear Assortment,” which contains the following six articles: Styles TTRC – Train Conductor, TBLD – Builder, TZOO – Zoo Keeper, TPIT – Pit Crew, TMAG – Magician and TASW – Astronaut.
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 is such that the articles are neither flimsy in nature or construction, nor lacking in durability; your costumes are well made.
The “My 1st Career Gear Assortment,” style 1CGB, consist(s) 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 samples will be returned to you as requested.
The applicable subheading for styles TZOO and TPIT will be 6205.30.2080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Men’s or boys’ shirts: Of man-made fibers: Other: Other, Other: Other: Boys’: Other." The rate of duty will be 29.1 cents per kilogram plus 25.9 percent ad valorem.
The applicable subheading for style TTRC will be 6211.33.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for "Track suits, ski-suits and swimwear, other garments: Other garments, men’s or boys’: Of man-made fibers: Shirts excluded from heading 6205." The rate of duty will be 16 percent ad valorem.
The applicable subheading for style TBLD will be 6211.33.0054, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments men’s or boys’: Of man-made fibers: Vests: Other." The rate of duty will be 16 percent ad valorem.
Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov.
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/.
Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically §177.7(a) reads, in pertinent part:
No ruling letter will be issued in any instance in which it appears contrary to the sound administration of the Customs and related laws to do so.
In addition, 19 C.F.R. 177.9(a) states that “In the absence of a change of practice or other modification or revocation which affects the principle of the ruling set forth in the ruling letter, that principle may be cited as authority in the disposition of transactions involving the same circumstances.” As we have previously issued New York Ruling N222995 on styles TMAG- Magician and TASW – Astronaut, which are constructed exactly the same as the instant costumes, then the same circumstances exist and it is contrary to the sound administration of customs laws to issue additional rulings. Therefore, the above referenced file is hereby administratively closed.
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 Kimberly Praino at (646) 733-3053.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division