CLA-2-61:OT:RR:NC:N3:358
Liuxian Zhang
Pollywog LLC
3116 S. Mill Ave. Suite 251 Tempe, AZ 85282
RE: The tariff classification of a children’s costume from China.
Dear Ms. Zhang:
In your letter dated January 11, 2023, you requested a tariff classification ruling. The samples will be returned to you on a separate cover.
You submitted several items for consideration. CBP requested the items be separated into different ruling requests, one for each style number. This ruling covers classification of style 20051-S, identified as “Dinosaur T-Rex” children’s costume. The well-made costume is constructed of 100% polyester knit fabric. The costume features a coverall with a zipper closure on the back, long sleeves with “claws” at the end and a large tail. The costume also features a hood that resembles a dinosaur’s face, complete with eyes, teeth, scales with a front opening for the child’s eyes, nose and mouth and a hook and loop tape closure by the chin; as well as a plush egg. You indicate in subsequent correspondence that the costume will be imported in size S for children 6-7 years old.
The individual pieces of the costume, the hood, the coverall (garment) and the egg are mutually complimentary and designed to be used together. The merchandise is a composite good, which is classified by the application of GRI 3(b) according to the component that imparts the essential character. For this item, the garment imparts the essential character.
In your letter, you suggest classification 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 applicable subheading for the style 20051-S will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTS), 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6114.30.3054 HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6114.30.3054, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Katherine Souffront at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division