The tariff classification of costumes from China

N133125 December 17, 2010 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6104.43.2010; 6114.30.3054; 6110.30.3059; 6104.43.2020; 6104.63.2028; 6117.80.9540; 4911.99.8000 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 10, 2010, you requested a tariff classification ruling. Your samples will be returned as requested. The submitted samples are Item Numbers 6791048(adult XS), 6791049(adult S), 6791050(adult M) and 6791051(adult L) Sexy Twister, 6781104(child S), 6781105(child M) and 6781106(child L) Blazing Dragon Ninja, 6781107(child S), 6781108(child M) and 6781109(child L) Ice Dragon Ninja, 6791093(child M), 6791094(child L) and 6791095(child 14/16) Twister Pink and 6769595(child M), 6769596(child L) and 6769597(child 14/16) Very Bat Girl costumes. The Sexy Twister costume consists of a dress, garter, arm puffs and a head piece constructed of cardboard that resembles a twister board with an elastic strap that secures it to the head. The sleeveless spaghetti strap dress is constructed of 100% polyester knit fabric and features a straight front and back neckline, sturdy neck, waist and seams, a self fabric tie at the waist and a built in petticoat. The garter and arm puffs are constructed of knit polyester fabric. The Ice Dragon Ninja and Blazing Dragon Ninja costumes consist of a jumpsuit, a hood, and woven fabric leg ties. The costumes also consist of a textile face mask, chest plate with an Asian character in the middle and arm guards made of plastic. The long sleeves and legs jumpsuit is constructed of 100% polyester knit fabric and features a round neckline, sturdy neck, waist and seams, and a hook and loop closure at the back. The Very Bat Girl costume consists of a pullover top, skirt, pant and leg warmer. The top, skirt, pant and leg covers are constructed of 100% polyester knit fabric. The bare shoulder pullover top with an attached hood and sewn on bat ears features bat wings, a finished neck, sturdy seams, a single hook and loop tab closure at the nape of the neck. The arm drapes are constructed of multi-panel knit fabric that resembles bat wings. The skirt features an attached front waistband with the word “Very Bat” in glued-on rhinestones and a flimsy elastic back waist and raw edges. The pull-on pant features a flimsy elasticized waistband and raw edged straight cut pant legs opening. The leg warmer features a knit tubular shape approximately 21 inches long with elastic opening. The Twister Pink costume consists of a dress, pant, arm covers and a head piece. The sleeveless double spaghetti strap dress is constructed of 100% polyester knit fabric and features a straight front and back neckline, sturdy waist and seams, a drop waist and a double layer skirt. The pull-on pant has no fly and features an elasticized waistband, sturdy seams and a tightly sewn pant legs opening. The arm covers are constructed of 100% polyester knit fabric and features a cylindrical shaped with an elastic opening. The headpiece is a piece of paper or paperboard that is printed and made to resemble the Twister® brand game spinner.  The paperboard measures approximately 10 inches squared.  The face of the paperboard is sectioned into four quadrants which identify each section with printed words and pictures such as Left Foot, Right Hand, Left Hand, Right Foot and multi-colored circles decorating the center of the board in the style of the spinner game piece, “Twister® brand, The game that ties you up in knots”.  The face of the paperboard has a non-functional plastic strip attached with a metal rivet in the center to complete the look of a “spinner” board.  The board has a sewn on elastic strap attached underneath to allow for placement on the head as an accessory to the costume garment.  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 Sexy Twister costume, the jumpsuit for the Ice Dragon Ninja and Blazing Dragon Ninja, and the pullover for the Very Bat Girl costumes impart the essential character of the set. The Twister Pink 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 Sexy Twister 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 Ice Dragon Ninja and Blazing Dragon Ninja 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 Very Bat Girl costume 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 Twister Pink dress 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 Twister Pink pants 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 Twister Pink arm covers will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Other: Of man-made fibers: Other.” The rate of duty will be 14.6 percent ad valorem. The applicable subheading for the Twister Pink head piece will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other (non-enumerated) printed matter.” 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 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