CLA-2-61:OT:RR:NC:TA:353
Ms. Juliana Lim
Juliana Lim CHB, Inc.
11205 S La Cienega Blvd
Los Angeles, CA 90045
RE: The tariff classification of costumes from China.
Dear Ms. Lim:
In your letter dated April 26, 2010, received by this office on May 28, 2010, you requested a tariff classification ruling. You have redesigned the Indian Warrior, Noble Warrior, Vampira, Howling at the Moon, and Psycho the Clown Costumes, which were the subject of classification ruling N096857, dated March 23, 2010. The samples which you submitted are being returned as requested.
The submitted samples are Item #s 00215 (Child) Indian Warrior, 00870 (Adult) Noble Warrior, M00277 (Child) Vampira, 00236 (Child) Howling at the Moon, 00880 (Adult) Full Moon Madness, 00243 (Child) and 01096 (Adult) Psycho Clown Costumes.
The Item #s 00215 (Child) Indian Warrior and 00870 (Adult) Noble Warrior Costumes consist of a pullover top, pants, armbands and wig. The top, pants and armbands are constructed of knit polyester fabric. The sleeveless pullover top features sewn on feather decorations, loose overlock stitched neck and armholes, raw bottom and hanger loops; the overall amount of finishing is such that the article is flimsy in nature or construction, and is lacking in durability. The pants have no fly and feature a flimsy waist with thin elastic, breechcloth with decorative trim, fringed leg, sturdy seams, and raw ankles; the overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability.
The Item # M00277 (Child) Vampira Costume consists of a dress and choker. The dress is constructed of knit polyester fabric. The dress has hanger loops, reaches to below the knee and features a loose overlock stitched neck, two piece bell sleeve of plain and mesh fabric, a front panel of velveteen fabric which is partially obscured at the bodice by a lace-up grommet closure, and sturdy seams. The choker is a sheer woven ribbon with a vampire cross pendant.
The Item #s 00236 (Child) Howling at the Moon and 00880 (Adult) Full Moon Madness Costumes consist of a shirt and mask. The shirt is constructed of woven cotton fabric with knit synthetic faux fur chest and lower arm panels. The woven cotton fabric portion covers over 60 percent of the surface area and imparts the essential character of the garment. The “werewolf” mask is constructed of rubber and faux fur fabric. The shirt has two piece sleeves consisting of a half sleeve and faux fur “arms” with “claws” that cover the hand, faux fur “chest patch, shirt panels that partially cover a faux fur front panel, and a rear hook and loop tab closure.
The Item #s 00243 (Child) and 01096 (Adult) Psycho Clown Costumes consist of a pullover, pants and mask. The pullover and pants are constructed of black, and black and white prison stripe, knit polyester fabric. The long sleeve pullover has a two layer collar with five plastic skulls, two layer bodice, two layer sleeves, sturdy seams and raw jagged edges. The pants have a flimsy waist with thin elastic, two piece two layer legs, sturdy seams and no fly. The clown mask is made of rubber.
You state that you believe the costumes are properly classified under heading 9505 as a “festive article.” 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, for Item #s 00215 and 00870 the pants, for Item # M00277 the dress, and for Item #s 00236 and 00880 the shirt, imparts the essential character of the set.
The applicable subheading for the Item # 00215 (Child) Indian Warrior Costume will be 6104.63.2028, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Girls’: Other: Other.” The rate of duty will be 28.2 percent ad valorem.
The applicable subheading for the Item # 00870 (Adult) Noble Warrior will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Women’s: Other.” The rate of duty will be 28.2 percent ad valorem.
The applicable subheading for the Item # M00277 (Child) Vampira Costume 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 # 00236 (Child) Howling at the Moon Costume will be 6206.30.3061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ blouses, shirts and shirt-blouses: Of cotton: Other: Other, Other: Other: Girls’: Other." The duty rate will be 15.4 percent ad valorem.
The applicable subheading for the Item # 00880 (Adult) Howling at the Moon Costume will be 6206.30.3041, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ blouses, shirts and shirt-blouses: Of cotton: Other: Other, Other: Other: Women’s." The duty rate will be 15.4 percent ad valorem.
Item #s 00243 and 01096 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 Item #s 00243 (Child) and 01096 (Adult) Psycho Clown pullovers 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 Item # 00243 (Child) Psycho Clown pants will be 6104.63.2028, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Girls’: Other: Other.” The rate of duty will be 28.2 percent ad valorem.
The applicable subheading for the Item # 01096 (Adult) Psycho Clown pants will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Women’s: Other.” The rate of duty will be 28.2 percent ad valorem.
The applicable subheading for the Item #s 00243 (Child) and 01096 Psycho Clown Masks will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” The rate of duty will be Free.
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