The tariff classification of unisex costumes from China

N141615 February 4, 2011 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6104.43.2010, 6114.30.3070, 6116.93.8800, 7117.19.9000 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 January 3, 2011, you requested a tariff classification ruling. The samples will be returned to you. The Fantasy Fairy costume, style W-3504-00, consists of a dress and wings. The sleeveless dress is constructed of 100% polyester knit fabric and features a square neckline, a drop waist, and a multi- panel overlay covering the skirt area. The wings are made of mesh fabric. The Gothic Fairy costume, style W-3506-00, consists of a dress, wings, and a head piece. The long sleeve dress is constructed of 100% polyester knit fabric and features a lapel-style collar, a back opening secured by a zipper closure, and a built in petticoat. The wings and headpiece are constructed of polyester fabric. The Serpent Witch costume, style W-3509-00, consists of a dress and hat. The sleeveless dress is constructed of 100% polyester knit fabric and features a lapel-style collar, a drop waist, a partial back opening secured by a zipper closure, and a multi-layer skirt. The witch hat features a serpent and flowers. The Old Century Vampire costume, style W-3507-00, consists of a dress, a bustle, a choker, gloves, and a headpiece. The dress is constructed of 100% polyester knit fabric and features a stand up collar, long sleeves, a back opening secured by a zipper closure, and a built-in petticoat. The bustle, made of polyester fabric, is worn under the dress. The headpiece, gloves, and choker are made of polyester fabric. The Rockstar Vampire costume, style W-3508-00, consists of a dress, a cape, gloves, a waist band, and a necklace. The sleeveless tube-style dress is constructed of 100% polyester knit fabric. The dress extends from the bust to the mid thigh area and features a hemmed bottom. The cape, constructed of polyester fabric, reaches the waist and features an elastic neckline with a string tie. The fingerless gloves are made of polyester fabric. The necklace and waist band are constructed of metal chain links. All of the above costumes will be imported as size OSFM (one size fits most). 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 Fantasy Fairy, Gothic Fairy, Serpent Witch, and Old Century Vampire costumes impart the essential character of the sets. The Rockstar Vampire 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 Fantasy Fairy, Gothic Fairy, Serpent Witch, and Old Century Vampire costume sets and the Rockstar Vampire costume’s dress 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 Rockstar Vampire costume’s cape will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Other: Other: Women’s or girls’. The rate of duty will be 14.9 percent ad valorem. The applicable subheading for the Rockstar Vampire costume’s gloves will be 6116.93.8800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Gloves, mittens and mitts, knitted or crocheted: Other: Of synthetic fibers: Other: Other: Without fourchettes. The rate of duty will be 18.6 percent ad valorem. The applicable subheading for the Rockstar Vampire costume’s necklace will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other. The rate of duty will be 11 percent ad valorem. At this time, we are unable to issue a ruling for the Rockstar Vampire costume’s waistband component. We need additional information in order to issue a ruling. Please provide the type of metal that composes the waistband.  If the article is composed of more than one type of metal, identify the precise metals by name, and provide a breakdown by weight of each type of metal. 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. 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