The tariff classification of costumes from China

N133775 December 21, 2010 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 9505.90.6000; 6114.30.3054; 6106.20.2010; 6104.43.2010; 6110.30.3059 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 18, 2010, you requested a tariff classification ruling. Your samples will be returned as requested. The submitted samples are Item Numbers 6769572(OSFM) Gladiator, 6769585(2T), 6769586(3/4T), 6791252(adult S), 6791253(adult M) and 6791254(adult L) Yo Gabba Gabba! TM Muno, 6791055(adult S), 6791056(adult M) and 6791057(adult L) Yo Gabba Gabba! TM Plex, 6728500(adult S), 6728501(adult M) and 6728502(adult L) Yo Gabba Gabba! TM Foofa and 6791052(adult S), 6791053(adult M) and 6791054(adult L) Yo Gabba Gabba! TM Brobee Costumes. The Gladiator costume consists of a tunic, cape with an attached shoulder guard, gladiator belt, gladiator head piece, arm guards and leg ties. The sleeveless tunic with a round neckline has a flimsy and loose overlock stitch. The cape with an attached shoulder guard has visible raw edges and loose single straight stitch. The Yo Gabba Gabba! TM Muno costume consists of a jumpsuit, mitts and hat that resemble the character Muno’s head. The jumpsuit, mitts and hat are constructed of 100% polyester knit fabric. The long sleeves and leg jumpsuit features a back opening with hook and loop tab closure, a round neckline and stuffed circles all over the front of the body and legs. The Yo Gabba Gabba! TM Plex costume consists of a top and hat that resembles the character Plex’s head. The top and hat are constructed of 100% polyester knit fabric. The long sleeve top with a slightly padded front features a full back opening with hook and loop tab closure, a stand up collar and sewn on bull eye at the chest. The Yo Gabba Gabba! TM Foofa costume consists of a dress and hat that resemble the character Foofa’s head. The dress and hat are constructed of 100% polyester knit fabric. The long sleeve dress features a slightly padded body, partial back opening with hook and loop tab closure, a two layer round neckline and an elastic bottom. The Yo Gabba Gabba! TM Brobee costume consists of a top and hat that resemble the character Brobee’s head. The top and hat are constructed of 100% polyester knit fabric. The top features a long sleeve with attached mitt, sturdy seams, a partial back opening with hook and loop tab closure and a round neckline. Over 60 percent of the visible surface area is constructed of fabric that measures fewer than 10 per 1 centimeters in the horizontal direction. 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. Regarding the Yo Gabba Gabba! TM Muno, Yo Gabba Gabba! TM Plex, Yo Gabba Gabba! TM Foofa and Yo Gabba Gabba! TM Brobee costumes, 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. Regarding the Gladiator costume, the overall amount of finishing is such that the article is flimsy in nature or construction, or lacking in durability; your costume is flimsy. 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 jumpsuit for the Yo Gabba Gabba! TM Muno costume and the cape for the Gladiator costume impart the essential character of the set. The individual pieces for the Yo Gabba Gabba! TM Plex, Yo Gabba Gabba! TM Foofa and Yo Gabba Gabba! TM Brobee are mutually complimentary and designed to be used together. The merchandise is a composite good, which is classified by application of GRI 3(b) according to the component that imparts the essential character. For these items, the top for the Yo Gabba Gabba! TM Plex and Yo Gabba Gabba! TM Brobee and the dress for the Yo Gabba Gabba! TM Foofa costumes impart the essential character. The applicable subheading for the Gladiator will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” The rate of duty will be Free. The applicable subheading for the Yo Gabba Gabba! TM Muno will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, knitted and 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 Yo Gabba Gabba! TM Plex will be 6106.20.2010, 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: Women’s.” The rate of duty will be 32 percent ad valorem. The applicable subheading for the Yo Gabba Gabba! TM Foofa 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 Yo Gabba Gabba! TM Brobee 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. 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