CLA-2-61:OT:RR:NC:TA:353
Ms. Christian Lee
Handerson Handicraft Mfg. Co.
11F/6, No. 2, Jian-Ba Road, Chung-Ho
Taipei, Taiwan
RE: The tariff classification of unisex costumes from China
Dear Ms. Lee:
In your letter dated December 29, 2010, you requested a tariff classification ruling. The samples will be returned to you.
The Vampiress costume, style W-3453-00, consists of a dress composed of knit and woven components. The front and back panels, extending from the shoulders to the hips, are constructed of 100% polyester knit fabric. The skirt is constructed of 100% polyester woven fabric. The essential character of the dress is imparted by the knit portion. The pullover-style dress features a stand up collar, long sleeves, a straight front neckline, a faux front lace-up bodice, and a drop waist.
The Witch costume, style W-3530-00, consists of a dress, arm covers, and a hat. The sleeveless dress is constructed of 100% polyester knit fabric and features a scoop front neckline, a front lace- up waist band, and a self fabric tie at the waist. The cylindrical-shaped arm covers are constructed of mesh fabric. The cone-shaped witch hat is constructed of polyester knit fabric.
The Vampiress costume, style W-3335-01, consists of a dress and a choker. The pullover-style dress is constructed of 100% polyester knit fabric and features a stand-up collar, two piece long sleeves, an elastic gathering at the bust, and a lace-up bodice. The choker, constructed of textile fabric, features a rear hook and loop closure.
The Flapper costume, style W-3522-00, consists of a dress, a headpiece, and a garter. The sleeveless dress is constructed of 100% polyester knit fabric. It is fully fringed and features sequin trimmed shoulder straps and a straight front and back neckline. The head piece is constructed of man-made fibers and embellished with sequins and feathers. The garter is constructed of an elastic band sewn onto open-work fabric.
The Bat Fairy costume, style W-3451-00, consists of a dress, wings, and a head piece. The sleeveless dress is constructed of 100% polyester knit fabric and features spaghetti shoulder straps, a straight front and back neckline, a self fabric tie at the waist, and a multi-layer skirt. The wings are constructed of polyester fabric and can be affixed to the dress with a hook and loop attachment. The head piece is a plastic hair slide covered in textile fabric with bat ears.
All of the above costumes will be imported in size OSFM (one size fits most).
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 in your costumes is such that the articles are neither flimsy in nature or construction, nor lacking in durability; they are well-made with sturdy seams, embellishments, and styling.
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 dresses for the Witch, Flapper, Bat Fairy, and both Vampiress costumes impart the essential character of the sets.
The applicable subheading for the Witch, Flapper, Bat Fairy, and both Vampiress costumes will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Dresses: Of synthetic fibers: Other: Women’s. 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 the 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 the National Import Specialist at (646) 733-3053.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division