CLA-2-62:OT:RR:NC:N3:358
Ms. Lara L. Cartwright
Hanna Andersson
608 NE 19th Ave.
Portland, OR 97232
RE: The tariff classification of costumes from China
Dear Ms. Cartwright:
In your letter dated January 12, 2021, you requested a tariff classification ruling. Samples were not submitted.
Style 65622-26U, identified as “Fairy Set,” is a girl’s costume set consisting of a skirt and a pair of “wings.” The skirt is stated to be made of three layers of 100% polyester woven tulle fabric and features a satin encased elastic waistband. The “wings” are made of a plastic frame, polyurethane and textile fabric and feature glitter and shoulder straps. The costume is well-made with styling and sturdy seams. The essential character of this set is imparted by the skirt.
Style 65638-KT9, identified as “Pink Princess Set,” is a girl’s costume set consisting of skirt and a “crown.” The skirt is stated to be made of three layers of 100% polyester woven tulle fabric. The skirt features glitter on the outer layer and a covered elastic waistband. The “crown” is stated to be made of polyurethane and an inner layer of 100% polyester felt and features glitter and a heart design. The costume is well-made with styling and sturdy seams. The essential character of this set is imparted by the skirt.
Style 65704-85H, identified as “Rainbow Set,” is an unisex child’s costume consisting of a cape and “crown.” The cape is composed of 100% polyester woven satin fabric. The cape features a neck strap with a hook and loop closure. The “crown” is stated to be made of polyurethane and an inner layer of 100% polyester felt. The “crown” features glitter and designs of stars and moons. The costume is well-made with styling and sturdy seams. The essential character of this set is imparted by the cape.
Style 65731-Y70, identified as “Mermaid Set,” is a girl’s costume set consisting of a skirt and headband. The skirt is stated to be made of three layers of 100% polyester woven tulle fabric. The skirt features a covered elastic waistband. The headband is stated to be made of polyurethane and textile fabric and features designs of shells and starfish. The costume is well-made with styling and sturdy seams. The essential character of this set is imparted by the skirt.
In your letter, you suggest 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 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 Style 65622-26U, Style 65638-KT9 and 65731-Y70 will be 6204.53.3020, 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): Skirts and divided skirts: Of synthetic fibers: Other: Girls.” The rate of duty will be 16 percent ad valorem.
The applicable subheading for Style 65704-85H will be 6211.43.1091, HTSUS, which provides for “Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Other: Other.” The rate of duty will be 16 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6204.53.3020 and 6211.43.1091 , HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6204.53.3020 and 6211.43.1091, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 World Wide Web at https://hts.usitc.gov/current.
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 Katherine Souffront at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division