CLA-2-61:OT:RR:NC:TA:353
Ms. Vanessa Vizcarra
Paper Magic Group, Halloween Division
345 7th Avenue, 6th Floor
New York, New York 10001
RE: The tariff classification of adult and children’s costumes from China.
Dear Ms. Vizcarra:
In your letter dated October 25, 2010, you requested a tariff classification ruling. The samples will be returned to you.
Five samples were submitted with your request.
The Demons of Metal Alien Emperor Costume consists of a robe/dress and hooded mask. The robe is made of knit 100 percent polyester fabric. The long robe/dress has a large collar and a small inset of coated fabric down the front of the garment as well as at the shoulders. The long sleeves are trimmed with the coated fabric at the wrists, and there is a hook and loop closure at the back. The costume is imported as:
Item 6769732 Size S Child
Item 6769733 Size M Child
Item 6769734 Size L Child
Item 6791006 Size M Adult
Item 6791007 Size L Adult
The Demons of Metal Skeleton Costume consists of a robe/dress, hooded mask, plastic rib cage and sash. The robe/dress is made of knit 100 percent polyester fabric. The long robe/dress has long sleeves that are tattered at the wrists, a large coated fabric bib collar and a hook and loop closure at the back. The costume is imported as:
Item 6769747 Size Child OSFM
Item 6769748 Size M Adult
Item 6769749 Size L Adult
The Demons of Metal Warlord Costume consists of a robe/dress, hooded mask and sash. The robe/dress is made of knit 100 percent polyester fabric. The long garment has a hook and loop closure at the back, long sleeves trimmed with coated fabric at the wrists and shoulders, as well as two wide strips of extending from the shoulders. The costume is imported as:
Item 6781116 Size S Child
Item 6781117 Size M Child
Item 6791118 Size L Child
Item 6791043 Size M Adult
Item 6791044 Size L Adult
The Spooky Pumpkin Costume consists of a flimsy shirt/blouse and pants made of knit 100 percent polyester fabric and a plastic mask. The flimsy long sleeve shirt has a large collar that circles the neck resembling the top of a pumpkin, a hook and loop closure at the back and tattering at the wrists and bottom. The flimsy pants without a fly have an elasticized waist. The costume is imported as:
Item 6781110 Size S Child
Item 6781111 Size M Child
Item 6781112 Size L Child
The Transylvania Stalker Costume consists of an upper body garment and flimsy pants made of knit 100 percent polyester fabric. The upper body garment with long sleeves has an attached cape and vest with hook and loop closures at the front that close left over right. The costume is imported as:
Item 6781139 Size S Child
Item 6781140 Size M Child
Item 6781141 Size L Child
You state that you believe the above 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 articles are neither flimsy in nature or construction, nor lacking in durability; your costumes are well made, except the Spooky Pumpkin, which is flimsy.
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 robe/dress for the Demons of Metal Alien Emperor, Demons of Metal Skeleton and Demons of Metal Warlord Costumes impart the essential character of the set. The shirt/blouse of the Spooky Pumpkin and the upper body garment of the Transylvania Stalker Costume imparts the essential character of the set.
Chapter 62, Note 8. Garments of this chapter designed for left over right closure at the front shall be regarded as men’s or boys’ garments, and those designed for right over left closure at the front as women’s or girls’ garments.
The applicable subheading for the Demons of Metal Alien Emperor Costume Set-Child, Items 6769732, 6769733 and 6769734, Demons of Metal Skeleton Costume Set-Child, Item 6769747 and Demons of Metal Warlord Costume Set-Child, Items 6781116, 6781117 and 6761118 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 Demons of Metal Alien Emperor Costume Set-Adult, Items 6791006 and 6791007, Demons of Metal Skeleton Costume Set-Adult, Items 6769748 and 6769749 and Demons of Metal Warlord Costume Set-Adult, Items 6791043 and 6761044 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 Spooky Pumpkin Costume Items 6781110, 6781111 and 6781112 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 jokes articles: parts and accessories thereof: Other: Other.” The duty rate will be Free.
The applicable subheading for the Transylvania Stalker Costume, Items 6781139, 6781140 and 6781141 will be 6114.30.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Men’s or boys’.” The rate of duty will be 14.9 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