The tariff classification of unisex costumes from China

N141777 February 3, 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 Witch costume, style W-3411-01, consists of a dress and a hat. The sleeveless dress is constructed of 100% polyester knit fabric and features a straight front and back neckline, a faux front lace-up bodice, and a drop waist. The cone-shaped hat is constructed of polyester fabric. The Leopard costume, item W-3452-00, consists of a dress and a head piece. The pullover dress is constructed of 100% polyester knit fabric and features a scoop front neckline, a built-in petticoat, and an attached leopard tail constructed of knit polyester. The head piece is a plastic hair slide covered in textile fabric with attached leopard ears. The Pirate costume, style W-3521-00, consists of a dress and hat. The back panels and the front panels of the dress, excluding the bust area, are constructed of 100% polyester knit fabric. The sleeves, the bust area, and the skirt are constructed of 100% polyester woven 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, and a drop waist. The hat is constructed of polyester knit fabric. The Medieval Princess costume, style W-3476-00, consists of a dress and head piece. The dress is constructed of 100% polyester knit fabric and features a scoop front neckline, long sleeves, and a drop waist with a self-fabric tie. The headpiece is constructed of polyester knit fabric. The Red Riding Hood costume, style W-3531-00, consists of a dress and a cape. The dress is constructed of 100% polyester knit fabric and features short sleeves, an elasticized scoop front and back neckline, a lace up bodice, 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 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 Witch, Leopard, Pirate, and Medieval Princess costumes impart the essential character of the sets. The 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 Red Riding Hood costume’s dress and the Witch, Leopard, Pirate, and Medieval Princess 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 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