CLA-2-61:OT:RR:NC:TA:353
Ms. Norma A. Floriano
Incharacter Costumes
5950 Nancy Ridge Drive, Suite 100
San Diego, CA 92121
RE: The tariff classification of teen costumes from China.
Dear Ms. Floriano:
In your letter dated May 5, 2010, received by this office on May 24, 2010, you requested a tariff classification ruling. You have redesigned the Senorita Bone-ita, Voodoo Vixen, and Cheeky Cherokee Costumes, which were the subject of classification ruling N088143, dated January 19, 2010.
The submitted samples are teen size Items 93001A Senorita Bone-ita, 93002A Voodoo Vixen, and 93006A Cheeky Cherokee Costumes.
The Item 93001A Senorita Bone-ita Costume consists of a dress, collar, peplum, arm covers, and headpiece. The dress is constructed of knit polyester fabric and features a sturdy waist and seams, superfluous hook and loop closure on an elasticized neckline, overlock stitching with thread that is carefully color coordinated to the fabric color and is not particularly visible, and a bias cut multi-panel skirt. The ruffled collar and peplum are constructed of woven net fabric. The arm covers are constructed of knit polyester fabric and have a finger loop. The headpiece is made of semi-rigid plastic with sequin covered plastic on the top that represents a mantilla.
The Item 93002A Voodoo Vixen Costume consists of a dress, peplum and headpiece. The dress is constructed of knit polyester fabric. The dress features a loose overlock stitched neck, multi-layer cap sleeve, sturdy low slung waist, sturdy stitched seams, hook and loop tab closure, raw edges on the sleeve that do not fray, and a skirt with raw edges that can fray. The multi-layer peplum is constructed of knit and woven fabric. The headpiece is made a semi-rigid plastic with a plastic/rubber skull design on the top.
The Item 93006A Cheeky Cherokee Costume consists of a dress, upper body garment, and feather accents. The dress and upper body garment are constructed of brushed knit polyester fabric. The dress features a loose overlock stitched elasticized neckline a superfluous hook and loop closure, overlock stitched seams, and stylized V-shaped skirt panel with fringe that extends below the hemline. The sleeveless upper body garment covers the shoulders, does not reach the waist, does not cover the bust, and features a capped neck and edges, loose overlock stitched seams, tie closure with feather trim, and substantial fringe at the arm holes and bottom of the garment. The feather accents consist of a strand of fabric with three beads and decorative feathers at the ends. The feathers impart the essential character of the article.
You state that you believe the costumes are properly classified under heading 9505 as “festive articles.” Costumes are considered “fancy dress.” 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 costumes are neither flimsy in nature or construction, nor lacking in durability; your costumes are well made.
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 dress imparts the essential character of the set for the Items 93001A Senorita Bone-ita and 93002A Voodoo Vixen Costumes.
The Item 93006A Cheeky Cherokee 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 Items 93001A Senorita Bone-ita and 93002A Voodoo Vixen Costumes, and the 93006A Cheeky Cherokee dress 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.
The applicable subheading for the Item 93006A Cheeky Cherokee upper body garment 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 Item 93006A Cheeky Cherokee feather accents will be 6701.00.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes): Articles of feathers or down.” The rate of duty will be 4.7 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