The tariff classification of a costume from Mexico and China.

NY J83564 May 15, 2003 CLA-2-61:RR:NC:3:353 J83564 CATEGORY: Classification TARIFF NO.: 6114.30.3054, 6217.10.8500 Ms. Wendy Yeh Disguise, Inc. 11906 Tech Center Court Poway, CA 92064 RE: The tariff classification of a costume from Mexico and China. Dear Ms Yeh: This replaces ruling NY I88669, dated December 18, 2002. In your letter dated April 18, 2003, you informed this office that the Style 1567 Little Feather Costume had been redesigned to be of flimsy, non-durable construction, and therefore not subject to quota or visa requirements. A revised ruling follows. Your submitted sample, Style 1567 Little Feather is a child’s costume. The costume consists of a coverall and headband. The coverall is constructed of knit 100% polyester fabric and features a finished neckline with a hook and loop tab closure in the back, layered fringe at the neckline, a single stitch waist with thin elastic, fringed “apron” embellishment at the waist, and raw edges at the closure, ankles and wrists. The woven fabric headband has feathers at the front. You state that this item will be imported in two different ways: The coverall and headband will be made and constructed in China and will be imported packaged, ready for retail sale. The coverall will be made in and imported from Mexico, the headband will be made in and imported from China, and final retail packaging will be done in United States. Regarding the coverall and headband packed for retail sale in China, 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 coverall imparts the essential character of the set. The costume coverall cannot be classified under heading 9505. Chapter 95 Note 1 (e) states that “This chapter does not cover… fancy dress, of textiles, of chapter 61 or 62.” In the Court of International Trade decision in Rubie’s Costume Company v. United States, No.99-06-00388, Slip Op.02-14, (CIT Feb.19, 2002) the court held that the term “fancy dress” was synonymous with “costume.” Therefore, Style 1567 is precluded from classification under heading 9505. The applicable subheading for the Style 1567 Little Feather Costume imported as a set from China, or Style 1567 Little Feather coverall imported separately from Mexico, 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 15% ad valorem. The applicable subheading for the Style 1567 Little Feather headband imported separately from China will be 6217.10.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories: parts of garments…Accessories: Other: Headbands, ponytail holders and similar articles.” The duty rate will be 14.7% ad valorem. The Style 1567 Little Feather Costume set falls within category designation 659. Based upon international trade agreements products of China are subject to quota and the requirement of visa. The Style 1567 Little Feather headband is not subject to quota or visa requirements from China. The Style 1567 Little Feather coverall is not subject to quota or visa requirements from Mexico. This merchandise is being classified in accordance with the Court of International Trade decision in Rubie’s Costume Company v. United States, No.99-06-00388, Slip Op.02-14, (CIT Feb.19, 2002). The case has been appealed. The Style 1567 Little Feather Costume set will be exempt from export visa and quota requirements until further notice. See Federal Register, June 25, 2002 (Volume 67, Number 122, Page 42760). 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