The tariff classification of unisex costumes from China

N141455 February 3, 2011 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6104.43.2020, 6106.20.2030, 6104.63.2028, 6117.80.9540, 6505.90.6090 Ms. Christian Lee Handerson Handicraft Mfg. Co. 11F/6, No. 2, Jian-Ba Road, Chung-Ho Taipei, Taiwan RE: The tariff classification of unisex costumes from China Dear Ms. Lee: In your letter dated December 23, 2010, you requested a tariff classification ruling. The samples will be returned to you. The Devil Reaper costume, style B-2009-00 (child sizes small, medium, and large), consists of a dress with an attached hood and cape. The long sleeve dress is constructed of 100% polyester knit fabric. It features an attached hood with textile fabric devil horns, an attached cape, a double layer of fabric around the neckline, and a partial back opening secured by a rear hook and loop closure. The Gray Reaper costume, style B-2011-00 (child sizes small, medium, and large), consists of a dress and waist sash constructed of 100% polyester knit fabric. The dress features an attached hood, a double layer of fabric around the neckline, long sleeves with arm drapes, and a partial back opening secured by a rear hook and loop closure. The Army costume, style B-2005-00 (child sizes small, medium, and large), consists of a shirt, pants, and a cap constructed of 100% polyester knit fabric. The long sleeve shirt features a shirt collar and a full frontal opening secured by hook and loop closures. The long pants have an elastic waistband. The cap is constructed of polyester knit fabric and has elastic at the back. The Pirate costume, style B-2010-00 (child sizes small, medium, and large), consists of a shirt, pants, a triangular bandana, and a waist sash constructed of 100% polyester knit fabric. The short sleeve shirt features a round neckline and a partial back opening secured by a rear hook and loop closure. The pants have an elastic waistband. The waist sash measures approximately 48 inches by 2 ½ inches. The Black Ninja costume, style B-2013-00 (child sizes small, medium, and large), consists of a shirt, pants, and a hood constructed of 100% polyester knit fabric. The shirt features long sleeves, a partial back opening secured by a rear hook and loop closure, and a self fabric tie at the waist. The long pants have an elastic waistband. The ninja hood covers the face, with the exception of the eyes. 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 Gray Reaper costume imparts the essential character of the set. The Army, Pirate, and Black Ninja costumes consist 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 Devil Reaper and Gray Reaper costumes 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 Army, Pirate, and Black Ninja costumes’ shirts 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 Army, Pirate, and Black Ninja costumes’ 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 Pirate costume’s waist sash 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 Army costume’s cap, the Pirate costume’s bandana, and the Black Ninja costume’s hood 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. 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 the National Import Specialist at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division