The tariff classification of unisex costumes from China

N148066 March 11, 2011 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6114.30.1020, 6104.53.2010, 6505.90.6090, 6212.90.0030, 6114.30.3070, 6110.30.3059, 6104.43.2010, 7616.99.5090 Ms. Annalee C. Mintz Seasonal Visions International Incorporated 1368 Park Avenue, Emeryville, CA 94608 RE: The tariff classification of unisex costumes from China Dear Ms. Mintz: In your letter dated February 4, 2011, you requested a tariff classification ruling. The samples will be returned to you as requested. The Gangster Witch costume, item 5147026, consists of a pullover, a skirt, and a hat. The long sleeve pullover is constructed of 100% polyester knit fabric and features a deep V-neckline reaching the midriff, a notched collar, and a self fabric tie at the waist. The pull-on skirt is constructed of 100% polyester knit fabric and features an elasticized waistband. The cone-shaped witch hat is constructed of polyester fabric. The Work It Sister costume, item 5145056/5145057/5145058/5145059, consists of a slip style garment, a shrug, a habit, and a belt. The slip style garment is constructed of 100% polyester knit fabric and features side seams, a fabric covered elasticized top, a V-styled front, removable adjustable elasticized shoulder straps, four permanently attached hanging garters, and a cut out at each side of the garment. The short sleeve shrug is constructed of 100% polyester knit fabric, extends from the neck to the top of the bust, and features a stand up collar with a partial back opening secured with a hook and loop closure. The habit is constructed of 100% polyester knit fabric and is secured with a hook and loop closure. The belt is constructed of aluminum chain links and has an attached cross. The Mama Lasagna costume, item 5148018, consists of a top, a skirt, an apron, a head piece, and a “falsies” top. The short sleeve top is constructed of 100% polyester knit fabric and features a round double layered elastic neckline. The pull-on skirt is constructed of 100% polyester knit fabric and has an elastic waistband. The novelty apron is constructed of polyester fabric, extends from the bust to the knees, and features self fabric ties at the neck and waist. The head piece is constructed of polyester knit fabric. The “falsies” top is constructed of polyester knit fabric, extends from the bust to the waist, and features a round neckline, wide shoulder straps, and wire frames with plastic cups that resemble a bust. The Don Linguini costume, item 5148017, consists of a jumpsuit, a dickey, and a plastic hat. The jumpsuit is constructed of 100% polyester knit fabric and resembles a pin-striped suit. It features a partial back opening secured by hook and loop closures and a wire hoop at the center to allow it to be held away from the body. The dickey has a shirt style collar, a partial front opening secured with hook and loop closures, and an attached tie. The Grecian Goddess costume, item 5147159/5147160/5147161, consists of a dress and a beaded headpiece with an elastic strap. The sleeveless dress is constructed of 100% polyester knit fabric and features elastic shoulder straps, a double layer front top with Grecian-style drapes, and a partial back opening secured with hook and loop closures. 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 jumpsuit for the Don Linguini costume and the dress for the Grecian Goddess costume impart the essential character of the sets. The Gangster Witch, Work It Sister, and Mama Lasagna 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 Gangster Witch costume’s pullover and the Mama Lasagna costume’s “falsies” top will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Tops. The rate of duty will be 28.2 percent ad valorem. The applicable subheading for the Gangster Witch and Mama Lasagna costumes’ skirts will be 6104.53.2010, 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: Skirts and divided skirts: Of synthetic fibers: Other: Women’s. The rate of duty will be 16 percent ad valorem. The applicable subheading for the Gangster Witch costume’s hat, the Mama Lasagna costume’s head piece, and the Work It Sister costume’s habit 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 materials, 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. The applicable subheading for the Work It Sister costume’s slip style garment will be 6212.90.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Brassieres, girdles, corsets, braces, suspenders, garters and similar articles or parts thereof, whether or not knitted or crocheted: Other: Of man-made fibers or man-made fibers and rubber or plastics. The rate of duty will be 6.6 percent ad valorem. The applicable subheading for the Work It Sister costume’s shrug, the Mama Lasagna costume’s apron, and the Don Linguini costume set 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 girl’s. The rate of duty will be 14.9 percent ad valorem. The applicable subheading for the Mama Lasagna costume’s top will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Women’s or girls’: Other. The rate of duty will be 32 percent ad valorem. The applicable subheading for the Grecian Goddess costume set 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 Work It Sister costume’s belt will be 7616.99.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of aluminum: Other: Other: Other: Other: Other. The rate of duty will be 2.5 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