CLA-2-61 OT:RR:NC:N3:353
Ms. Paulina Dong
Seasonal Visions International Inc.
1368 Park Ave
Emeryville, CA 94608
RE: The tariff classification of costumes from China.
Dear Ms. Dong:
In your letter dated November 8, 2011, you requested a tariff classification ruling.
You submitted a sample, identified as an Adult Sexy Soldier Costume, which consists of a dress and a hat, which you refer to as a headpiece. The costume will be imported in three sizes; small, item number 5147292; medium, item number 5147293; and large, item number 5147294. 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 camouflage print dress, which is constructed of 100% polyester knitted fabric. The dress has multiple panels, a double-layered, ruffled flounce at the hemline and finished edges. The neckline, back, armholes and hemline are all capped with a gold metallic fabric. Two vertical strips of gold metallic fabric also embellish the front of the garment.
You submitted a sample identified as an Adult Sexy Nurse Costume, which consists of a dress and a headpiece. The costume will be imported as item number 6147010, one size fits most. 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 flimsy white dress, which is constructed of 100% polyester knitted fabric. Although the dress has a well-made neckline, it also has a hook and loop tab closure and visible overlock stitched and/or visible raw edges.
You state that you believe the 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 in the Sexy Soldier Costume is such that the article is neither flimsy in nature or construction, nor lacking in durability; this costume is well made.
The samples will be returned to you as requested.
The applicable subheading for the Adult Sexy Soldier Costume 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 Adult Sexy Nurse Costume 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 the World Wide Web at http://www.usitc.gov/tata/hts/.
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”).
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