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 a tween costume from China.
Dear Ms. Floriano:
In your letter dated June 21, 2010, you requested a tariff classification ruling. You have redesigned the Lady Bug Costume, which was the subject of classification ruling N104917, dated June 8, 2010. The sample which you submitted is being returned as requested.
The submitted sample is a Style 94007A Lady Bug Costume consisting of a dress, upper body garment, overskirt, leggings, and headpiece.
The dress is constructed of a bodice of knit polyester fabric and a skirt of woven polyester fabric. The knit portion imparts the essential character of the dress. The sleeveless dress features a low waist, sturdy waist and seams, rear hook and loop tab closure, tight single stitch elastic at the back, and overlock stitched edges.
The upper body garment is constructed of woven polyester fabric. The short upper body garment covers the shoulders, does not reach the waist, does not cover the bust, and features attached padded wings, puff sleeves with thin elastic, and overlock stitched neck, sturdy seams, and overlock stitched edges.
The short overskirt is a peplum-like accessory constructed of two layers of knit net polyester fabric and features an elasticized waist band with hook and loop tabs to secure it to the dress.
The leggings are footless tights constructed of knit polyester fabric.
The headpiece consists of a semi-rigid plastic band topped with wire and textiles that resemble antennae.
You state that you believe the costume is 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 articles are neither flimsy in nature or construction, nor lacking in durability; your costume is well made.
The Style 94007A Lady Bug 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 Style 94007A Lady Bug 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 94007A Lady Bug upper body garment will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “…Other garments, women’s or girls’: Of man-made fibers, Other.” The rate of duty will be 16 percent ad valorem.
The applicable subheading for the Style 94007A Lady Bug overskirt/peplum will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up clothing accessories, knitted or crocheted…parts of garments or of clothing accessories: Other accessories: Other: Other, Of man-made fibers: Other.” The rate of duty will be 14.6 percent ad valorem.
The applicable subheading for the Style 94007A Lady Bug 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 94007A Lady Bug 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 Style 94007A Lady Bug antennae headpiece 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