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 an infant and toddler costume from China.
Dear Mr. Williams:
In your letter dated December 7, 2009, you requested a tariff classification ruling. The sample which you submitted are being returned as requested.
The submitted sample, Style# CS10-0019 Littlest Chef Costume, consists of a shirt, pants, and chef-style hat. The costume will be imported in Infant 12-18 Months and Toddler 2T-4T sizes. The shirt is constructed of woven 100 percent polyester fabric; the pants and hat are constructed of woven 80 percent polyester, 20 percent cotton fabric.
The shirt features a neck with loose overlock stitching, partial front opening with a hook and loop tab closure and capping, chest embroidered with a fork and spoon and the words “Littlest Chef,” five embroidered faux buttons, sturdy seams, and arms and bottom hem with loose overlock stitching.
The pull-on pants have no fly and feature a tunneled elasticized waist, sturdy seams, and loose overlock stitched legs.
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 garments are neither flimsy in nature or construction, nor lacking in durability; your costume is well made.
The applicable subheading for the Style# CS10-0019 Littlest Chef Costume, Infant size, will be 6209.30.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Babies’ garments and clothing accessories, of synthetic fibers, other, sets.” The rate of duty will be 16 percent ad valorem.
The Style# CS10-0019 Littlest Chef Costume, Toddler size, consists 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 applicable subheading for the Style# CS10-0019 Littlest Chef shirt will be 6205.30.2080, Harmonized Tariff Schedule of the United States (HTSUS(, which provides for “Men’s or boys’ shirts of man-made fibers: Other: Other, Other: Boys’.” The rate of duty will be 29.1 cents per kilogram plus 25.9 percent ad valorem.
The applicable subheading for the Style# CS10-0019 Littlest Chef pants will be 6204.63.3530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Other, Trousers and breeches: Girls’: Other.” The rate of duty will be 28.6 percent ad valorem.
The applicable subheading for the Style# CS10-0019 Littlest Chef hat will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Hats or other headgear, knitted or crocheted, or made from lace, felt or other textile fabrics, in the piece (but not in strips)…Other: Other: Of man-made fibers: Other: Not in part of braid, Other: Other: Other.” The rate of duty will be 18.7 cents per kilogram plus 6.8 percent ad valorem.
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