The tariff classification of unisex costumes from China

N141756 February 4, 2011 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6104.43.2010; 6211.43.0091 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 29, 2010, you requested a tariff classification ruling. The samples will be returned to you. The Ballet Fairy costume, style W-3450-00, consists of a dress and leg ties. The sleeveless dress is constructed of 100% polyester knit fabric and features a square neckline, a faux lace-up bodice, a drop waist with a self fabric tie, and a multi-layer skirt. The leg ties are constructed of polyester fabric. The Garden Fairy costume, style W-3528-00, consists of a dress and wings. The sleeveless dress is constructed of 100% polyester knit fabric and features a drop waist and a multi-layer skirt. The wings are constructed of mesh fabric on a wire frame and can be affixed to the dress with a hook and loop attachment. The Punk Witch costume, style W-3366-01, consists of a dress and a hat. The sleeveless dress is constructed of 100% polyester knit fabric and features spaghetti shoulder straps, a straight front and back neckline, a faux lace-up bodice, a drop waist, and a multi-layer skirt. The cone-shaped hat is constructed of polyester fabric. The Miss Muffet costume, style W-3526-00, consists of a dress and a hat. The dress is composed of knit and woven components. The sleeves, center front panel, and sewn-on apron are constructed of 100% polyester woven fabric. The balance of the dress is constructed of 100% polyester knit fabric. The essential character of the dress is imparted by the knit portion. The pullover style dress features short puff sleeves, a faux lace-up bodice, a self fabric tie at the waist, and a built-in petticoat. The hat is constructed of polyester fabric. The Darkness Red Riding Hood costume, style W-3532-00, consists of a dress and a cape. The dress is constructed of 100% polyester knit fabric and features short puff sleeves, a faux lace-up bodice, a self fabric tie at the waist, and a built-in petticoat. The cape is constructed of 100% polyester woven fabric and extends to the waist. It features an attached hood and a self fabric tie at the neck. All of the above costumes will be imported in 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 Ballet Fairy, Garden Fairy, Punk Witch, and Miss Muffet costumes impart the essential character of the sets. The Darkness Red Riding Hood 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 Darkness Red Riding Hood costume’s dress and the Ballet Fairy, Garden Fairy, Punk Witch, and Miss Muffet costume sets 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 Darkness Red Riding Hood costume’s cape will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Other. The rate of duty will be 16 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