The tariff classification of costumes from China

N131738 December 7, 2010 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6104.43.2020; 6104.43.2010, 6104.63.2028; 6106.20.2030; 6114.30.3054; 6204.63.3530; 6206.40.3050; 6217.10.8500; 6505.90.6090 Ms. Vanessa Vizcarra Paper Magic Group Halloween Division 345 7th Avenue 6th Floor New York, NY 10001 RE: The tariff classification of costumes from China Dear Ms. Vizcarra: In your letter dated November 5, 2010, you requested a tariff classification ruling. Your samples will be returned as requested. The submitted samples are Item Numbers 6781133(child S), 6781134(child M), 6781135(child L), 6791240(adult M) and 6791241(adult L) Phantom of the Night, 6769632(2T), 6769633(3/4T) and 6769101(S) Lil Werewolf, 6769634(2T), 6769635(3/4T) and 6769100(S) Little Bat, 6781142 (child S), 6781143(child M) and 6781144( child L) Karate Hero, and 6781124( child M), 6781125(child L) and 6781126(child XL) Autumn Scarecrow. The Phantom of the Night costume consists of a dress, a hood, and a sash. The long sleeve dress is constructed of 100% polyester knit fabric and features a two layer collar with a single hook and loop closures at the back. The Lil Werewolf costume consists of a jumpsuit and a mask. The long sleeve jumpsuit is constructed of 100% polyester knit fabric with a faux fur chest and fur trim on the cuffs of the sleeves. The back is secured by two hook and loop closures. The Little Bat costume consists of a jumpsuit and a mask. The long sleeve jumpsuit is constructed of 100% polyester knit fabric and features an overlap collar, arm drapes shaped like bat wings, and a rear hook and loop closure. The Autumn Scarecrow costume consists of a shirt, pant and hat constructed of 100% polyester knit fabric. The shirt features a round neckline with a single hook and loop closure at the back, long sleeves with straw cuffs, and straw on the chest. The pull-on pants feature an elasticized waistband and straw at the end of the leg openings. The hat is cone-shaped with a 3½ inch rim and is attached to a textile fabric head covering with a face opening. The Karate Hero costume consists of a shirt, pant, and headband constructed of 100% polyester woven fabric. The shirt features a stand up collar with a single hook and loop closure at the back, long sleeves, a faux frog closure, and side slits. The pull-on pant features an elasticized waistband and long leg opening. The back tie headband has unfinished edges, measures 34 inches long and 5 inches wide, and features a printed Asian symbol at the center. You state that you believe the costumes are 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 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 in your costumes is such that the articles are neither flimsy in nature or construction, nor lacking in durability; they are well-made with sturdy waistbands, sturdy seams, embellishments, and styling. General Rule of Interpretation (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 dress for the Phantom of the Night costume and the jumpsuits for the Lil Werewolf and Little Bat costumes impart the essential character of the set. The Autumn Scarecrow and Karate Hero costume consists of two or more garments. Note 14 of Section XI, of the HTSUSA, 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 child size Phantom of the Night costume will be 6104.43.2020, Harmonized Tariff Schedule of the United States (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), knitted or crocheted: Dresses: Of synthetic fibers: Other, Girls’.” The rate of duty will be 16 percent ad valorem. The applicable subheading for the adult size Phantom of the Night will be 6104.43.2010, Harmonized Tariff Schedule of the United States (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), knitted or crocheted: Dresses: Of synthetic fibers: Other, Women’s.” The rate of duty will be 16 percent ad valorem. The applicable subheading for the Lil Werewolf and Little Bat costumes will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, knitted or crocheted: of man-made fibers: Other: Coveralls, jumpsuits and similar apparel: Women’s or girls’: other.” The rate of duty will be 14.9 percent ad valorem. The applicable subheading for the Autumn Scarecrow shirt will be 6106.20.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other: Girls’ Other.” The rate of duty will be 32 percent ad valorem. The applicable subheading for the Autumn Scarecrow pant will be 6104.63.2028, Harmonized Tariff Schedule of the United States (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), 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 Autumn Scarecrow hat will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed: Other: Other: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid: Other: Other: Other.” The rate of duty will be 20 cents per kg plus 7 percent ad valorem. The applicable subheading for the Karate Hero shirt will be 6206.40.3050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other: Other: Girls’: Other.” The rate of duty will be 26.9 percent ad valorem. The applicable subheading for the Karate Hero pant will be 6204.63.3530, Harmonized Tariff Schedule of the United States (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): Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Other: Trousers and breeches: Girls’: Other.” The rate of duty will be 28.6 percent ad valorem. The applicable subheading for the Karate Hero headband will be 6217.10.8500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Accessories: Other: Headbands, ponytail holders and similar articles.” The rate of duty will be 14.6 percent ad valorem. 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 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