CLA-2-62:OT:RR:NC:N1:358
Cathy Yu
Jakks Pacific
21749 Baker Pkwy. Walnut, CA 91789
RE: The tariff classification of costumes 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 “Elsa Classic Dress” is constructed of knit and woven components. The front bodice top and bottom layers, skirt layers and cape are constructed of 100 percent polyester. The front bodice mid-layer, the back bodice, the yoke and sleeves are constructed of 100 percent polyester knit fabric. All components of the dress are well-made with sturdy seams and styling details. The dress features a well-made neckline, long sleeves with hemmed edges, a multi-layer bodice with braid trim at the neck and waist, a multi-layered shirred skirt that extends to below the knees and a sewn-in cape that extends to the bottom of the dress. All panels are finished with a tight merrow stitch using iridescent thread. A stiffener is used in skirt hem to provide shaping at hem. The dress will be imported in the following sizes with their respective style numbers: size 3 under style 251292, size 4 under style 251302, size 5-6 under style 251312, size 7-8 under style 251322 and size 9-10 under style 251332.
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.
Because the garment is made up of different fabrics, it is considered a composite good. Such garments are classified by the fabric that imparts the essential character, General Rules of Interpretation 3 (b), Harmonized Tariff Schedule of the United States (HTSUS), noted. In this case, the woven fabric which comprises most of the dress imparts the essential character.
Consequently, the applicable subheading for all styles will be 6204.43.4040, HTSUS, which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Dresses: Of synthetic fibers: Other: Other: Other: Girls’.” The rate of duty will be 16 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6204.43.4040, 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 6204.43.4040, 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