CLA-2-61 OT:RR:NC:N3:353
Ms. Taylor Lawson
Paper Magic Group
345 7th Avenue
6th Floor
New York, NY 10001
RE: The tariff classification of infant’s costumes from China.
Dear Ms. Lawson:
In your letter dated August 4, 2011, you requested a tariff classification ruling. The samples will be returned to you.
You submitted a sample, identified as the Red Bird Costume, item number 6769767, which consists of an infant’s bunting and a hood. 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.” The essential character is imparted by the long-sleeved bunting, which is constructed of knitted 100% polyester fabric. The bunting has attached mittens at the wrists, sewn-on padded tail feathers and hook and loop tab closures at the bottom of the garment. It also has a well-made neck, sturdy seams, finished edges and a representation of the character on the front of the garment.
You submitted a sample, identified as the Yellow Bird Costume, item number 6769768, which consists of an infant’s bunting and a hood. 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.” The essential character is imparted by the long-sleeved bunting, which is constructed of knitted 100% polyester fabric. The bunting has attached mittens at the wrists, sewn-on padded tail feathers and hook and loop tab closures at the bottom of the garment. It also has a well-made neck, sturdy seams, finished edges and a representation of the character on the front of the garment.
You submitted a sample, identified as the King Pig Costume, item number 6769769, which consists of an infant’s bunting and a hood. 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.” The essential character is imparted by the long-sleeved bunting, which is constructed of knitted 100% polyester fabric. The bunting has attached mittens at the wrists and hook and loop tab closures at the bottom of the garment. It also has a well-made neck, sturdy seams, finished edges and a representation of the character on the front of the garment.
You state that you believe these costumes are properly classified under heading 9505 as “festive articles.” 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.
The applicable subheading for the Angry Birds Red Bird, Yellow Bird and King Pig Costume Sets will be 6111.30.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Babies’ garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Other, Sets." The rate of duty will be 16 percent ad valorem.
Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov (click on “For Business” and then on “Textile, Wool, Fur”).
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 National Import Specialist Kimberly Praino at (646) 733-3053.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division