CLA-2-61:OT:RR:NC:TA:353
Ms. Vanessa Vizcarra
Paper Magic Group, Halloween Division
345 7th Ave., 6th Floor
New York, NY 10001
RE: The tariff classification of costumes for adults from China.
Dear Ms. Vizcarra:
In your letter dated October 22, 2010, you requested a tariff classification ruling. The samples that you submitted will be returned to you.
The submitted samples are Item Numbers 6769750 (S), 6769751 (M) and 6769752 (L) Hit Girl, 6791034 (S), 6791035 (M) and 6791036 (L) Hit Girl Economy, 6769582 (S), 6769583 (M) and 6769584 (L) Kick Ass, 6728506 (S), 6728507 (M) and 6728508 (L) Kick Ass Economy, and 6769754 (OSFM) Jeepers Creepers Costumes.
The Item Numbers 6769750 (S), 6769751 (M) and 6769752 (L) Hit Girl Costume consists of a cardigan-like garment (which you refer to as a jacket), skirt, cape, pants (which you refer to as leggings), utility belt (which you refer to as a belt), mask, gloves and a wig.
The Hit Girl cardigan-like garment is constructed of knit 100 percent polyester fabric that has been coated with a compact plastic material, which is a fabric of heading 5903. The cardigan-like garment reaches to the waist and features embroidered long sleeves with raw edges that do not unravel, raw edged neckline, sturdy five needle overlock stitched seams, finished full front zipper closure, and a raw edged bottom that does not unravel with no means of closure; the garment does not protect from the elements. The Hit Girl skirt is constructed of knit 100 percent polyester fabric. The knee length skirt features a two piece front panel, pleats, thin elastic waist with single straight stitches, sturdy seams, raw bottom edge, and an oversize safety pin. The Hit Girl cape is constructed of knit 100 percent polyester fabric and features a single layer collar attached to the neckline with a single straight stitch, ribbon string tie, and raw edges. The Hit Girl pants are constructed of knit 100 percent polyester fabric. The long pants have no fly and feature a waist with thin elastic and single straight stitches, sturdy five needle overlock stitched seams, embroidered knee, sewn on quilted knee patch, and raw edged ankles. The Hit Girl utility belt is constructed of molded plastic with textile fabric ties, and is designed to look like Hit Girl’s utility belt. The Hit Girl mask is an eye mask constructed of knit 100 percent polyester fabric with self-fabric ties. The Hit Girl gloves extend to near the elbows, and are constructed of a hand area of knit 100 percent polyester fabric, arm area of two layers of knit 100 percent polyester fabric with a neoprene in the middle, and have no fourchettes. The Hit Girl wig is constructed of man-made fibers, is intended for repetitive use, and possesses the quality of wigs used for cosmetic purposes.
The Item Numbers 6791034 (S), 6791035 (M) and 6791036 (L) Hit Girl Economy Costume consists of a cardigan-like garment (which you refer to as a jacket), skirt, pants (which you refer to as leggings), cape, utility belt (which you refer to as a belt), mask and a wig.
The Hit Girl Economy cardigan-like garment is constructed of knit 100 percent polyester fabric. The cardigan-like garment reaches to the waist and features long sleeves with raw edges, sturdy five needle overlock stitched neckline, sturdy five needle overlock stitched seams, finished full front zipper closure, and a five needle overlock stitched bottom with no means of closure; the garment does not protect from the elements. The Hit Girl Economy skirt is constructed of knit 100 percent polyester fabric. The knee length skirt features a thin elastic waist with single straight stitches, sturdy seams and raw bottom edge. The Hit Girl Economy cape is identical to the Hit Girl cape. The Hit Girl Economy pants are constructed of knit 100 percent polyester fabric. The long pants have no fly and feature a waist with thin elastic and single straight stitches, sturdy five needle overlock stitched seams, sewn on quilted knee patch, and raw edged ankles. The Hit Girl Economy utility belt, mask and wig are identical to the Hit Girl utility belt, mask and wig.
The Item Numbers 6769582 (S), 6769583 (M) and 6769584 (L) Kick Ass Costume consists of a jumpsuit, hood and gloves.
The Kick Ass jumpsuit is constructed of knit 100 percent polyester fabric. The long sleeve jumpsuit is sized for a man and features a two layer finished collar, finished neckline, ½ inch wide decorative piping at the torso, arms, and legs, sturdy seams, finished full front zipper closure, and hemmed wrists and ankles. The Kick Ass hood is constructed of knit 100 percent polyester fabric, and is balaclava-style, with ½ inch wide decorative piping, openings for the eyes and mouth, and a covering for the nose. The Kick Ass gloves extend to near the elbows, and are constructed of a hand area of knit 100 percent polyester fabric, with an arm area of two layers of knit 100 percent polyester fabric with neoprene in the middle, and have no fourchettes.
The Item Numbers 6728506 (S), 6728507 (M) and 6728508 (L) Kick Ass Economy Costume consists of a jumpsuit, hood and gloves.
The Kick Ass Economy jumpsuit is constructed of knit 100 percent polyester fabric. The long sleeve jumpsuit is sized for a man and features an overlock stitched neckline, ½ inch wide screen printed piping at the torso, arms, and legs, five needle overlock stitched seams, a sewn in gusset, two piece legs, a rear hook and loop closure, and overlock stitched edges. The Kick Ass Economy hood is constructed of knit 100 percent polyester fabric, and is balaclava-style, with ½ inch wide screen printed piping, openings for the eyes and mouth, and a covering for the nose. The Kick Ass Economy gloves extend to near the elbows, and are constructed of a hand area of knit 100 percent polyester fabric, with an arm area of two layers of knit 100 percent polyester fabric with neoprene in the middle, and have no fourchettes.
The Item Number 6769754 (OSFM) Jeepers Creepers Costume consists of a full body garment, hat and mask.
The Jeepers Creepers full body garment is constructed of woven 100 percent polyester fabric. The long sleeve garment is duster-style, reaches to near the ankles and features a single layer collar with an attached back duster, finished neck, sturdy seams, three tab hook and loop left over right front closure, and raw edges; the garment does not protect from the elements. The Jeepers Creepers hat is constructed of woven 100 percent polyester fabric, and has a five inch wide brim with a wire edge support. The Jeepers Creepers mask of the “Creeper” character 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 Hit Girl costume cardigan-like garment, skirt and pants are well made, and the cape is flimsy; the Hit Girl Economy cardigan-like garment and pants are well made and the skirt and cape are flimsy; the Kick Ass jumpsuit is well made; the Kick Ass Economy jumpsuit is well made; and the Jeepers Creepers full body garment is well made.
The Hit Girl and Hit Girl Economy Costumes 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.
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 jumpsuit for the Kick Ass and Kick Ass Economy Costumes, and the full body garment for the Jeepers Creepers Costume, impart the essential character of the set.
The applicable subheading for the Item Numbers 6769750 (S), 6769751 (M) and 6769752 (L) Hit Girl cardigan-like garment will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Garments made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other, Other: Other: Women’s or girls’.” The rate of duty will be 7.1 percent ad valorem.
The applicable subheading for the Item Numbers 6791034 (S), 6791035 (M) and 6791036 (L) Hit Girl Economy cardigan-like garment 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 Numbers 6769750 (S), 6769751 (M) and 6769752 (L) Hit Girl 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, Women’s.” The rate of duty will be 16 percent ad valorem.
The applicable subheading for the Item Numbers 6791034 (S), 6791035 (M) and 6791036 (L) Hit Girl Economy skirt 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.
The applicable subheading for the Item Numbers 6769750 (S), 6769751 (M) and 6769752 (L) Hit Girl cape, and 6791034 (S), 6791035 (M) and 6791036 (L) Hit Girl Economy cape, 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.
The applicable subheading for the Item Numbers 6769750 (S), 6769751 (M) and 6769752 (L) Hit Girl pants, and 6791034 (S), 6791035 (M) and 6791036 (L) Hit Girl Economy 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 Numbers 6769750 (S), 6769751 (M) and 6769752 (L) Hit Girl utility belt and mask, and 6791034 (S), 6791035 (M) and 6791036 (L) Hit Girl Economy utility belt and mask 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.
The subheading for the Item Numbers 6769750 (S), 6769751 (M) and 6769752 (L) Hit Girl gloves will be 6116.93.8800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Gloves, mittens and mitts, knitted or crocheted: Other: Of synthetic fibers: Other: Other: Without fourchettes." The rate of duty will be 18.6 percent ad valorem.
The applicable subheading for Item Numbers 6769750 (S), 6769751 (M) and 6769752 (L) Hit Girl wig, and 6791034 (S), 6791035 (M) and 6791036 (L) Hit Girl Economy wig will be 6704.11.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Wigs…Of synthetic materials: Complete wigs.” The rate of duty will be Free.
The applicable subheading for the Item Numbers 6769582 (S), 6769583 (M) and 6769584 (L) Kick Ass, and 6728506 (S), 6728507 (M) and 6728508 (L) Kick Ass Economy Costumes will be 6114.30.3044, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Coveralls, jumpsuits and similar apparel: Men’s or boys’: Other.” The rate of duty will be 14.9 percent ad valorem.
The applicable subheading for the Item Number 6769754 (OSFM) Jeepers Creepers Costume will be 6211.33.0061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Track suits, ski-suits and swimwear; other garments: Other garments, men's or boys': Of man-made fibers, Other.” 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