The tariff classification of costumes from Vietnam.

N069079 August 10, 2009 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6110.30.3059, 6104.63.2011, 6104.63.2028, 9505.90.6000 Ms. Amy L. Hess World Exchange, Inc. 8840 Bellanca Avenue Los Angeles, California 90045 RE: The tariff classification of costumes from Vietnam. Dear Ms. Hess: In your letter dated July 13, 2009, on behalf of California Costumes, Inc., you requested a tariff classification ruling. You indicate that you have made design changes on this costume, which was the subject of Ruling N058556, dated May 19, 2009. The sample which you submitted is being returned as requested. The submitted sample, Items 00329 Mummy’s Curse, 00300 Mummy Girl, and 01088 Mummy (Adult) Costume consists of a pullover, pants and plastic mask. The pullover and pants are made of knit 100 percent polyester fabric. Both the pullover and pants have overlay strips of woven fabric sewn onto the garment that resembles a swathe of fabric used to wrap a mummy. The pullover has an attached hood and long sleeves. It is bias cut, and features overlay strips on the hood, sleeves and body of the garment; the neck is finished, the seams are sturdy and there is a sewn in hangar loop. The hood has loose overlock stitching, and the overlay strips as well as the wrists and bottom of the garment have raw fraying edges. The pants feature overlay strips, an elasticized tunnel waist, and the seams have loose overlock stitching. The overlay strips as well as the ankles have raw fraying edges. It should be noted that raw fraying edges are common in a mummy design; they are not an indicator of inferior workmanship. You state that you believe the costume is properly classified under heading 9505 as a “festive article.” 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 article is neither flimsy in nature or construction, nor lacking in durability; your costume is well made. The Costume, Items 00329, 00300 and 01088, consists of two or more garments. Note 14 of Section XI, of the 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 may be packaged with the garments must also be classified separately. The applicable subheading for the Items 00329 Mummy’s Curse, 00300 Mummy Girl, and 01088 Mummy (Adult) pullover will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other, Other: Other: Women’s or girls’: Other.” The rate of duty will be 32 percent ad valorem. The applicable subheading for the Items 00329 Mummy’s Curse and 01088 Mummy (Adult) pants will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Women’s: Other.” The rate of duty will be 28.2 percent ad valorem. The applicable subheading for the Item 00300 Mummy Girl pants will be 6104.63.2028, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Girls’: Other: Other.” The rate of duty will be 28.2 percent ad valorem. The applicable subheading for the Items 00329 Mummy’s Curse, 00300 Mummy Girl, and 01088 Mummy (Adult) mask will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles…parts and accessories thereof: Other: Other.” The rate of duty will be Free. 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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