CLA-2-61 OT:RR:NC:N3:353
Ms. Vanessa Vizcarra
Paper Magic Group
345 7th Avenue
6th Floor
New York, NY 10001
RE: The tariff classification of textile costumes from China.
Dear Ms. Vizcarra:
In your letter dated April 17, 2012, you requested a tariff classification ruling.
You submitted a sample, identified as a Child-Sized Dazzle Witch Costume, item number 6748052, which consists of a dress, flimsy cape and a headband. 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 dress, which is constructed of 100% polyester knit fabric. The drop waist dress features a multi-layered skirt with a non-woven stiffener, a defined bustline, and a sewn-on faux belt with a buckle cutout of silver metallic fabric. The dress has a capped neckline, sturdy seams, a tightly stitched waist, and a sewn-on self-fabric tie belt. The dress also has gathered, puffed sleeves with a net fabric overlay and the front of the skirt is trimmed with grommeted fabric.
You submitted a sample, identified as a Toddler-Sized Dragon Ninja Costume, item number 6749044, which consists of a jumpsuit, hood and a sash. 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 jumpsuit, which is constructed of 100% polyester knit fabric. Although the jumpsuit features an attached tabard and cuff additions, it has a loose, visible overlock stitched neck, a loose, single straight stitched waist, a hook and loop tab closure, and loose, visible overlock stitched edges at the closure, arms, ankles and tabard.
You submitted a sample, identified as a Child-Sized Countess Cutie Costume, item number 6748087. In your ruling request, you stated that the costume consisted of a dress, wand and wings, however, upon examination of the costume and its retail packaging, it was noted that the costume consists of a dress and headband. 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 dress, which is constructed of 100% polyester woven fabric. The multi-paneled dress features a faux lace-up bodice with a double-layered collar, a tiered skirt with ruffled flounces and a non-woven stiffener. The skirt’s lowest ruffled layer features a lace-like fabric overlay. The dress has gathered, two-piece sleeves with lace-like fabric cuffs. The sleeves and bodice are embellished with grommeted fabric and ruffled lace-like fabric is sewn-on the neckline. The dress has sturdy seams, a tightly stitched waist and a well-made neck. The edges are tightly stitched, in a contrasting, eye-catching color.
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 in the Dazzle Witch and Countess Cutie Costumes is such that the articles are neither flimsy in nature or construction, nor lacking in durability; these costumes are well made.
The samples will be returned to you as requested.
The applicable subheading for the Child-Sized Dazzle Witch Costume Set 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 Toddler-Sized Dragon Ninja Costume Set 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.
The applicable subheading for the Child-Sized Countess Cutie Costume Set will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…dresses, skirts, divided skirts…breeches and shorts: Dresses: Of synthetic fibers: Other: Other, Other: Girls’." 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.
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