CLA-2-62:OT:RR:NC:TA:353
Mr. Giovanni Cervantes
Jakks Pacific, Inc.
21749 Baker Pkwy
Walnut, CA 91789
RE: The tariff classification of toddler and children’s costumes from China.
Dear Mr. Cervantes:
In your letter dated August 25, 2009, received by this office on September 11, 2009, you requested a tariff classification ruling. The samples which you submitted are being returned as requested.
The submitted samples are Items 21082 Disney Fairies Rosetta & Friends Garden Party Rosetta’s Garden Dress, 21103 Disney Fairies Tinker Bell and the Lost Treasure Tinker Bell’s Toddler Dress, 21062 Disney Fairies Tinker Bell and the Lost Treasure Tinker Bell’s Pixie Dust Dress, 21020 Disney Fairies Tinker Bell and the Lost Treasure Slivermists’s Pixie Dust Dress, and 21136 Disney Fairies Tinker Bell and the Lost Treasure Rosetta’s Toddler Dress.
Item 21082 Disney Fairies Rosetta & Friends Garden Party Rosetta’s Garden Dress consists of a dress, removable wings and a doll dress. The dress fits sizes 4-6X and is constructed of a bodice front of woven polyester fabric, bodice back of knit polyester fabric, sleeves of knit nylon net fabric, and skirts of woven nylon net fabric and woven polyester fabric; the essential character is imparted by the woven fabrics. The dress features a two layer cap sleeve, two layer faux belt, multi-layer, multi-panel petal-shaped skirts, loose overlock stitched neck, tight single stitched waist, loose overlock stitched seams, thin elastic at the arms and back near the waist, loose overlock stitched hook and loop tab closure, loose overlock stitching at the sleeves and skirts, sewn-on cameo with textile petals, sequins at the neck, and textile flower at the waist. The wings attach to the dress by means of a hook and loop strip, they are constructed of net fabric that is color coordinated to the dress and bear the name of the character. The doll dress is made of the same fabrics and matches the child’s dress.
Item 21103 Disney Fairies Tinker Bell and the Lost Treasure Tinker Bell’s Toddler Dress consists of a dress and removable wings. The dress fits sizes 2T-4T and is constructed of a bodice front of woven polyester fabric, bodice back of knit polyester fabric, and skirts of woven nylon net fabric; the essential character is imparted by the woven fabrics. The sleeveless dress features a double layer front bodice, ruffled arm straps, peplum, gathered multi-layer leaf-style skirts, loose overlock stitched neck, tight single stitched waist, loose overlock stitched seams, thin elastic at the back near the waist, loose overlock stitched hook and loop tab closure, loose overlock stitching at the armholes and skirts, sewn-on cameo, bodice galloon, decorative narrow fabric at the neck, straps, and peplum, and textile flowers at the neck and waist. The wings attach to the dress by means of a hook and loop strip, they are constructed of net fabric that is color coordinated to the dress and bear the name of the character.
Item 21062 Disney Fairies Tinker Bell and the Lost Treasure Tinker Bell’s Pixie Dust Dress consists of a dress and removable wings. The dress is constructed of a bodice front of woven polyester fabric, bodice back of knit polyester fabric, sleeves of knit nylon net fabric, peplum of woven polyester fabric, and skirts of woven nylon net fabric and knit nylon net fabric; the essential character is imparted by the woven fabrics. The dress fits sizes 4-6X and features a double layer cap sleeve, double layer faux belt, petal-style peplum, gathered multi-layer leaf-style skirts, loose overlock stitched neck, tight single stitched waist, loose overlock stitched seams, thin elastic at the arms and back near the waist, loose overlock stitched hook and loop tab closure, loose overlock stitching at the sleeves and skirts, finished faux belt, and sewn-on cameo with textile petals, and decorative narrow fabric at the neck. The wings attach to the dress by means of a hook and loop strip, they are constructed of net fabric that is color coordinated to the dress and bear the name of the character.
Item 21020 Disney Fairies Tinker Bell and the Lost Treasure Slivermists’s Pixie Dust Dress consists of a dress and removable wings. The dress is constructed of a bodice front of knit polyester net fabric, bodice back of knit polyester fabric, peplum and skirts of knit polyester net fabric, and underskirt of woven polyester fabric; the essential character is imparted by the knit fabrics. The sleeveless dress fits sizes 4-6X and features double layer arm straps, double layer front bodice, gathered multi-layer leaf-style skirt, loose overlock stitched neck, tight single stitched waist, loose overlock stitched seams, thin elastic at the arms and back near the waist, loose overlock stitched hook and loop tab closure, loose overlock stitching at the armholes, peplum and one skirt, and sewn-on cameo with textile petals, neck galloon, and sequins and a textile flower at the waist. The wings attach to the dress by means of a hook and loop strip, they are constructed of net fabric that is color coordinated to the dress and bear the name of the character.
Item 21136 Disney Fairies Tinker Bell and the Lost Treasure Rosetta’s Toddler Dress consists of a dress and removable wings. The dress is constructed of a bodice of knit polyester and knit nylon fabric, sleeves of knit nylon net fabric, skirts of knit polyester net fabric and woven nylon net fabric, and an underskirt of woven polyester fabric; the essential character is imparted by the knit fabrics. The dress fits sizes 2T-4T and features double layer cap sleeves, petal-shaped gathered multi-layer skirt, loose overlock stitched neck, tight single stitched waist, loose overlock stitched seams, thin elastic at the back near the waist, loose overlock stitched hook and loop tab closure, loose overlock stitching at the armhole and one skirt, and sewn-on cameo, and textile garland at the bodice and arm straps. The wings attach to the dress by means of a hook and loop strip, they are constructed of net fabric that is color coordinated to the dress and bear the name of the character
You state that you believe the costumes are properly classified under subheading 9505.90.6000 as “festive articles.” Costumes are considered “fancy dress.” In addition, you cite ruling N028720, dated May 21, 2008 as support for you claim for Item 21082, and ruling N008669, dated March 26, 2007, as support for your claim for Items 21103, 21062, 21020 and 21136. However, those rulings address costumes where the preponderance of the elements is flimsy. 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 is such that the articles are neither flimsy in nature or construction, nor lacking in durability; your costumes are well made.
Regarding the dress and removable wings for Items 21082, 21103, 21062, 21020 and 21136, the individual pieces are mutually complimentary and designed to be used together. The merchandise is a composite good, which is classified by application of GRI 3(b) according to the component that imparts the essential character. For these items, the dress imparts the essential character.
The Item 21082 dress with wings and doll dress do not constitute a set for classification purposes. While the costume dress with wings for the child matches the dress on the doll and they are packaged together, the collection of articles are not related to a common activity, nor are they put up together to meet a particular need. Playing with a doll and dressing up to resemble one’s doll are two separate and distinct activities. Since the items are not a set for tariff purposes, each item in the retail package must be separately classified.
The applicable subheading for the Items 21082, 21103 and 21062 dress with wings will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts…breeches and shorts: Dresses: Of synthetic fibers: Other: Other, Other: Girls’.” The rate of duty will be 16 percent ad valorem.
The applicable subheading for the Item 21082 doll dress will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters…dolls, other toys…parts and accessories thereof, Other.” The rate of duty will be Free.
The applicable subheading for the Items 21020 and 21136 dress with wings will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Dresses: Of synthetic fibers: Other, Girls’.” 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 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 National Import Specialist Kenneth Reidlinger at (646) 733-3053.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division