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 adult, teen and tween costumes from China.
Dear Ms. Floriano:
In your letter dated April 30, 2010, received by this office on June 18, 2010, you requested a tariff classification ruling. You have redesigned three Vampira Costumes, which were the subject of classification ruling N099237, dated April 26, 2010, and resubmitted the Witchful Thinking and Lucky Witchbone Costumes, which had been returned to you for samples in their imported condition. The samples which you submitted are being returned as requested.
The submitted samples are Adult size Styles 9595004A, 96002A and 9596009A Vampira, teen size 93004 Witchful Thinking and tween size 94005 Lucky Witchbone Costumes.
The Adult size Style 9595004A Vampira Costume consists of a dress, waist cinch, arm covers, arm drapes, and a collar. The sleeveless dress is constructed of knit polyester velveteen fabric, except for a front bodice panel of woven polyester satin fabric. The dress features an overlock stitched neckline, a sturdy waist and seams, narrow silver fabric that helps hold the waist cinch in place, inner elastic with tight stitching, hook and loop tab closure, loose overlock stitched edges, and lace-like trim. The faux waist cinch accessory is constructed of knit polyester fabric and features a contrasting color peplum. The arm covers are constructed of knit polyester lace-like fabric. The arm drapes are constructed of knit polyester fabric and are shaped like bat wings. The stand-up collar is constructed of knit polyester velveteen fabric.
The Adult size Style 96002A Vampira Costume consists of a dress, waist cinch, and arm drapes; Adult size Style 9596009A Vampira Costume is identical to Style 96002A, except it includes a collar. The sleeveless halter-style dress is constructed of knit polyester velveteen fabric, except for a front bodice panel of woven polyester satin fabric. The dress features an overlock stitched neckline, a sturdy waist and seams, narrow silver fabric that helps hold the waist cinch in place, inner elastic with tight stitching, hook and loop tab closure, loose overlock stitched edges, and lace-like trim. The faux waist cinch accessory is constructed of knit polyester fabric and features a contrasting color peplum. The arm drapes are constructed of knit polyester fabric and are shaped like bat wings. The stand-up collar is constructed of knit polyester velveteen fabric.
The teen size Style 93004 Witchful Thinking Costume consists of a dress, wrap-around skirt that you refer to as a peplum, and hat. The dress is constructed of a knit polyester velveteen fabric top and woven nylon fabric sleeves, front bodice insert and skirt; neither the knit portion, nor the woven portion, imparts the essential character of the set. Following General Rule of Interpretation (GRI) 3(c), the set will be classified in the heading which occurs last in numerical order in the HTS. The dress features a loose overlock stitched neckline, well made waist and seams, waist loop, narrow fabric trim, and loose overlock stitched edges. The wrap-around skirt is constructed of knit mesh polyester fabric and features a sturdy waist with double layer woven fabric sash and gathered skirt. The witch hat is constructed of knit polyester velveteen fabric.
The tween size Style 94005 Lucky Witchbone Costume consists of a dress, half slip that you refer to as an underskirt, leggings, and hat. The dress is constructed of woven polyester mesh fabric sleeves and skirt, and a knit polyester velveteen body; the knit portion imparts the essential character of the dress. The short sleeve dress features sturdy seams, a sturdy low slung waist, screen printed bones, screen printed faux lace-up front, short skirt, hook and loop tab closure, and loose overlock stitched neck and edges. The four-panel half slip is constructed of knit polyester fabric and features a sturdy elasticized waist, sturdy seams, sewn-on bodice trim, and overlock stitched skirt bottom. The leggings are footless tights constructed of knit polyester fabric and feature screen printed bones. The witch hat is constructed of knit polyester velveteen fabric.
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 Styles 9595004A, 96002A and 9596009A, the dress imparts the essential character of the set.
Styles 93004 and 94005 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 Styles 9595004A, 96002A and 9596009A Vampira Costumes will be 6104.43.2010, 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, Women’s’.” The rate of duty will be 16 percent ad valorem.
The applicable subheading for the Style 93004 Witchful Thinking dress will be 6204.43.4030, 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: Women’s.” The rate of duty will be 16 percent ad valorem.
The applicable subheading for the Style 93004 Witchful Thinking wrap-around skirt will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Girls’.” The rate of duty will be 16 percent ad valorem.
The applicable subheading for the Style 94005 Lucky Witchbone 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 Style 94005 Lucky Witchbone half slip will be 6108.11.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Slips and petticoats: Of man-made fibers, Girls’." The duty rate will be 14.9 percent ad valorem.
The applicable subheading for the Style 94005 Lucky Witchbone leggings/tights, if measuring per single yarn less than 67 decitex, will be 6115.21.0010, HTSUS, which provides for “Panty hose, tights, stockings, socks and other hosiery…knitted or crocheted: Other panty hose and tights: Of synthetic fibers, measuring per single yarn less than 67 decitex, Tights.” The rate of duty will be 16 percent ad valorem.
The applicable subheading for the Style 94005 Lucky Witchbone leggings/tights, if measuring per single yarn 67 decitex or more, will be 6115.22.0000, HTSUS, which provides for “Panty hose, tights, stockings, socks and other hosiery…knitted or crocheted: Other panty hose and tights: Of synthetic fibers, measuring per single yarn 67 decitex or more.” The duty rate will be 14.9 percent ad valorem.
The applicable subheading for the Styles 93004 Witchful Thinking and 94005 Lucky Witchbone witch hats 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