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 a costume from China.
Dear Ms. Benedetto:
In your letter dated February 24, 2010, you requested a tariff classification ruling. You have redesigned the Sweet Strawberry Costume, which was the subject of classification ruling N083795, dated December 3, 2009. The sample which you submitted is being returned as requested.
The submitted sample is a Style No. CS10-0005-R1 Sweet Strawberry Costume consisting of a dress, petticoat, wings and waist attachment. The costume will be imported in Infant 12-18 Months and Toddler 2T-4T Sizes.
The Style No. CS10-0005-R1 dress is constructed of woven 100 percent polyester fabric with a top front panel of knit 100 percent polyester velveteen fabric. The short sleeve dress features sleeves with thin elastic and loose overlock stitching, a gathered puff skirt, neckline obscured by ribbon and mesh fabric, flimsy seams, sturdy waist, and hook and loop tab closure with loose overlock stitching.
The Style No. CS10-0005-R1 petticoat is constructed of woven 100 percent polyester satin fabric. The puff-shaped petticoat has polyester fiber filling two layers of fabric, features a finished waist and bottom, and fastens to the dress by means of hook and loop fasteners.
The Style No. CS10-0005-R1 wings are constructed of knit 100 percent polyester mesh fabric.
The Style No. CS10-0005-R1 waist attachment is constructed of woven ribbon, knit polyester mesh fabric, and woven textile leaves and attaches to the dress by means of hook and loop fasteners.
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 costume is neither flimsy in nature or construction, nor lacking in durability; your costume is well made.
Regarding the Style No. CS10-0005-R1 Sweet Strawberry 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 clothing imparts the essential character of the set.
The applicable subheading for the Style No. CS10-0005-R1 Sweet Strawberry Costume, Infant Size 12-18 Months, will be 6209.30.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Babies’ garments and clothing accessories: Of synthetic fibers: Other, Sets.” The duty rate will be 16 percent ad valorem.
The Style No. CS10-0005-R1 Sweet Strawberry 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 No. CS10-0005-R1 Sweet Strawberry, Toddler Size 2T-4T, dress 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.
The applicable subheading for the Style No. CS10-0005-R1, Toddler Size 2T-4T, petticoat will be 6208.11.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: Slips and petticoats: Of man-made fibers." The rate of duty will be 14.9 percent ad valorem.
The applicable subheading for the Style# CS10-0005-R1 Sweet Strawberry, Toddler Size 2T-4T, wings 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.
Neither the knit portion, classifiable in heading 6117, nor the woven portion, classifiable in heading 6217, imparts the essential character of the waist attachment. Following General Rule of Interpretation (GRI) 3(c), the waist attachment will be classified in the heading which occurs last in numerical order in the HTS.
The applicable subheading for the Style# CS10-0005-R1 Sweet Strawberry, Toddler Size 2T-4T, waist attachment 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.
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