CLA-2-61 OT:RR:NC:N3:353
Mr. Gregory Watts
Damco Customs Services, Inc.
680 Knox St.
Suite 200
Torrance, CA 90502
RE: The tariff classification of a child’s costume from China.
Dear Mr. Watts:
In your letter dated March 14, 2012, on behalf of Amscan Incorporated, you requested a tariff classification ruling.
The submitted sample, identified as the Kuddly Kitty Costume, consists of a hooded pullover, pants and a choker. You state the costume will be imported for girl’s sized 3-4, under SKU number 841847 and girl’s sized 4-6, under SKU number 841848. The pullover and pants are both constructed of polyester knitted pile fabric. The pullover features pink faux fur trim around the waistline, wrists and hood, which obscures the garment’s edges. The pullover has a turned neckline, sturdy seams and the hood has attached ears and a sewn-on bow. The pants feature a tunneled waist with wide elastic, sturdy seams and a padded tail with a sewn-on bow. Each leg is trimmed with a pink faux fur cuff which obscures the pant edges. The choker is constructed of woven polyester fabric with a hook and loop tab closure. A round pendant made of gold metallic fabric stamped with a paw print is sewn onto the choker.
You state that you believe this costume is 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 this article is neither flimsy in nature or construction, nor lacking in durability; your costume is well made.
The Kuddly Kitty Costume consist(s) 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.
The sample will be returned to you as requested.
The applicable subheading for the Kuddly Kitty Costume pullover 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: Women’s or girls’." The rate of duty will be 32 percent ad valorem.
The applicable subheading for the Kuddly Kitty Costume pants will be 6104.63.2028, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Girls’: Other: Other." The rate of duty will be 28.2 percent ad valorem.
The applicable subheading for the Kuddly Kitty Costume choker will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories; parts of garments…Accessories: Other: Other: Of man-made fibers." The rate of duty will be 14.6 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,
Thomas J. Russo
Director
National Commodity Specialist Division