The tariff classification of unisex costumes from China

N141464 February 1, 2011 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6104.43.2020, 6204.43.4040, 6106.20.2030, 6104.63.2028, 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 Ninja costume, style B-2001-00 (child sizes small, medium, and large), consists of a shirt, pants, and a hood constructed of 100% polyester knit fabric. The shirt features a partial back opening secured by a rear hook and loop closure, elastic gatherings along the length of the sleeves, a faux asymmetrical front opening, and a self fabric tie at the waist. The long pants have an elastic waistband and self fabric ties at the ankles. The ninja hood has an opening for the eyes and a self fabric tie at the forehead. The Skull Pirate costume, style G-4139-00 (child sizes small, medium, and large), consists of a dress and a head piece. The short sleeve dress is composed of knit and woven components. The front and back panels, extending from the neck to the waist, are constructed of 100% polyester knit fabric. The sleeves and the skirt are constructed of 100% polyester woven fabric. Neither the knit nor the woven component provides the essential character of the dress. Therefore, in accordance with General Rule of Interpretation (GRI) 3(c), the dress shall be classified in the heading which occurs last in numerical order among those which equally merit consideration. The dress features puff sleeves, a straight front neckline, and a faux lace up bodice. The headpiece is constructed of polyester fabric. The Eskimo Kisses costume, style G-4148-00 (child sizes small, medium, and large), consists of a dress with an attached hood and leg warmers. The long sleeve dress is constructed of 100% polyester knit fabric and features an attached hood, a drop waist, a partial back opening secured by a rear hook and loop closure, and faux fur trim on the neckline, cuffs, and hem. The leg warmers are constructed of polyester fabric. The Puffy Witch costume, style G-4269-00 (child sizes small, medium, and large), consists of a dress and a witch hat. The dress is constructed of 100% polyester knit fabric and features long sleeves with elastic cuffs, a straight front neckline, a faux lace up bodice, and a drop waist. The cone-shaped witch hat is constructed of knit polyester fabric. We are unable to issue a ruling for the Bat Girl costume, style G-3999-01, at this time. We need additional information in order to issue a ruling. Please submit a final production sample in a girl’s size medium for this style, and for all future garment submissions. If you decide to resubmit your request, please include all of the material that we have returned to you, and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. In addition, we are returning style G-4253-00, for which you have supplied no information. If you wish to request a ruling for this style, please provide the above information. 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 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 dresses for the Skull Pirate, Eskimo Kisses, and Puffy Witch costumes impart the essential character of the sets. The Ninja 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 Eskimo Kisses and Puffy Witch 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 Skull Pirate costume will be 6204.43.4040, 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): Dresses: Of synthetic fibers: Other: Other: Other: Girls’. The rate of duty will be 16 percent ad valorem. The applicable subheading for the Ninja costume’s 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 Ninja costume’s 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 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