CLA-2-62:OT:RR:NC:TA:353
Ms. Kim Benedetto
Seasons USA, Inc.
3434 Heather Lane
Wantagh, NY 11793
RE: The tariff classification of infant and toddler costumes from China.
Dear Ms. Benedetto:
In your letter dated December 7, 2009, received by this office on January 12, 2010, you requested a tariff classification ruling. The sample will be returned to you.
Style CS10-0036 Amazing Magician Costume consists of a shirt, cape, top hat, novelty bow tie and toy plastic bunny. The shirt is constructed of a woven polyester fabric body and cotton fabric sleeves. The essential character of the shirt is imparted by the woven polyester fabric body. The shirt has long sleeves, a vest-like front with card print, two pockets, and a hook and loop tab closure at the back. The cape is constructed of woven polyester satin fabric and features a lining, large stand up collar, and a hook and loop tab closure at the front. The top hat is constructed of knit man-made fiber fabric and features a satin hat band. The novelty bow tie is constructed of woven polyester satin fabric and has a hook and loop closure at the back. The costume will be imported in Infant Size 12-18 Months and Toddler Size 2T-4T.
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 article is neither flimsy in nature or construction, nor lacking in durability; your costume is well made.
Regarding the Style CS10-0036 Amazing Magician Costume, Infant Size 12-18 Months, General Rule of Interpretation (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.” In this case, the infant garments impart the essential character of the set.
The Style CS10-0036 Amazing Magician Costume, Toddler Size 2T-4T, 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 CS10-0036 Amazing Magician Costume, Infant Size 12-18 Months, will be 6209.30.3020, 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 applicable subheading for the shirt, Style CS10-0036 Amazing Magician Costume, Toddler Size 2T-4T, will be 6206.40.3050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other, Other: Girls’: Other.” The rate of duty will be 26.9 percent ad valorem.
The applicable subheading for the cape, Style CS10-0036 Amazing Magician Costume, Toddler Size 2T-4T, will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “…Other garments, women’s or girls’: Of man-made fibers, Other.” The rate of duty will be 16 percent ad valorem.
The applicable subheading for the hat, Style CS10-0036 Amazing Magician Costume, Toddler Size 2T-4T, will be 6505.90.6090, 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: Knitted or crocheted or made up of from knitted or crocheted fabric: Not in part of braid, Other: Other: Other.” The rate of duty will be 20 cents per kilogram plus 7 percent ad valorem.
The applicable subheading for the novelty tie, Style CS10-0036 Amazing Magician Costume, Toddler Size 2T-4T, will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up clothing accessories… other than those of heading 6212: Accessories: Other: Other, Of man-made fibers.” The rate of duty will be 14.6 percent ad valorem.
The applicable subheading for the toy bunny, Style CS10-0036 Amazing Magician Costume, Toddler Size 2T-4T, 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