CLA-2-62:OT:RR:NC:TA:353
Mr. Randy Williams
Concept Marketing
18644 E Powers Lane
Aurora, CO 80015
RE: The tariff classification of a costume from China.
Dear Mr. Williams:
In your letter dated November 18, 2009, you requested a tariff classification ruling. The sample which you submitted are being returned as requested.
The submitted sample, Style# CS10-0091 Little Bo Peep Costume, consists of a dress, headpiece and plush lamb. The costume will be imported in Sizes Infant 12-18 Months and Toddler 2T-4T.
The dress is constructed of woven 100 percent cotton gingham fabric except for the upper half of the torso and sleeves which are constructed of woven 80 percent polyester/20 percent cotton fabric. The essential character of the dress is imparted by the woven cotton fabric. The headpiece is constructed of semi-rigid plastic covered with woven cotton fabric.
The short sleeve dress features a faux lace up front, sewn on apron with a pocket, multi-layer skirt, fraying neck, sturdy waist, flimsy seams, puff sleeves with thin elastic and loose overlock stitching, hook and loop tab closure with loose overlock stitching, one skirt bottom with loose stitching, and a skirt bottom, apron and collar with lace-like edges.
The Style# CS10-0091 dress, headpiece and plush lamb do not constitute a set for classification purposes. While the items are packaged together, the collection of articles is not related to a common activity, nor are they put up together to meet a particular need. Playing with a plush animal and dressing up to resemble Little Bo Peep are two separate and distinct activities. Since the items are not a set for tariff purposes, each item in the retail package must be separately classified.
You state that you believe the costume is properly classified under heading 9505 as a “festive article.” 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 dress is neither flimsy in nature or construction, nor lacking in durability; your costume is well made.
The applicable subheading for the Style# CS10-0091 infant size dress will be 6209.20.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Babies’ garments and clothing accessories: Of cotton: Dresses.” The duty rate will be 11.8 percent ad valorem.
The applicable subheading for the Style# CS10-0091 toddler size dress will be 6204.42.3040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts…breeches and shorts: Dresses: Of cotton: Other: Other, Other: With two or more colors in the warp and/or filling: Girls’.” The rate of duty will be 8.4 percent ad valorem.
The applicable subheading for the Style# CS10-0091 headpiece will be 9615.19.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Combs, hair-slides and the like: Other: Other". The rate of duty will be 11 percent ad valorem.
The applicable subheading for the Style# CS10-0091 lamb will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters…dolls, other toys…parts and accessories thereof, 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 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 Kenneth Reidlinger at (646) 733-3053.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division