CLA-2-62:OT:RR:NC:N1:358
Ms. Cathy Yu
Jakks Pacific
21749 Baker Pkwy. Walnut, CA 91789
RE: The tariff classification of a costume from China
Dear Ms. Yu:
In your letter dated August 8, 2024, you requested a tariff classification ruling. The sample will be returned as requested.
The submitted sample identified as Moana Classic Dress is composed of three pieces. The upper body garment is constructed of 100 percent polyester woven fabric on the front and 100 percent polyester knit fabric on the back. The skirt and sash are constructed of 100 percent polyester woven fabric. All components are well-made with sturdy seams and styling details. The upper body garment features well-made spaghetti straps and is multi-layer with tight merrow at the hem. The garment does not reach the waist. The sash measures approximately 18 by 6 and has clean finished turned and stitched edges. The skirt features tunnel elastic waist with tight merrow stitch on scalloped edge hem. The articles will be imported in the following sizes with their respective style numbers: size 3 under style 251242, size 4 under style 251252, size 5-6 under style 251262, size 7-8 under style 251272 and size 9-10 under style 251282.
In your letter, you state you believe this costume is 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 subheading 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 costume consists of two or more garments. Note 14 of Section XI, of the Harmonized Tariff Schedule of the United States (HTSUS), 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 are packaged with the garments must be separately classified.
The applicable subheading for all styles of the upper garment will be 6211.43.1092, HTSUS, which provides for Track suits, ski-suits and swimwear: other garments: Other garments, women's or girls': Of man-made fibers: Other: Other. The rate of duty will be 16 percent ad valorem.
The applicable subheading for all styles of the skirt will be 6204.53.3020, HTSUS, which provides for Women's or girls'dresses, skirts, divided skirtsbreeches and shorts: Skirts and divided skirts: Of synthetic fibers: Other: Other, Girls'. The rate of duty will be 16 percent ad valorem.
The applicable subheading for all styles of the sash will be 6217.10.9530, HTSUS, which provides for Other made-up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Accessories: Other, Other, Of man-made fibers. The rate duty will be 14.6 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6204.53.3020, 6211.43.1092 and 6217.10.9530, 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 6204.53.3020, 6211.43.1092 and 6217.10.9530 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 on the World Wide Web at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. At the time of Entry/Entry Summary, you may be requested to verify the information for any specific shipment or product.
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