CLA-2-61:OT:RR:NC:TA:353
Ms. Norma A. Floriano
Incharacter Costumes
5950 Nancy Ridge Drive, Suite 100
San Diego, CA 92121
RE: The tariff classification of tween costumes from China.
Dear Ms. Floriano:
In your letter dated May 13, 2010, received by this office on June 14, 2010, you requested a tariff classification ruling. The samples will be returned to you.
The submitted samples are tween size Items 94001 Twilight Trickster and 94002 Delinquent Devil Costumes.
The Item 94001 Twilight Trickster Costume consists of a dress, upper body garment, overskirt and leggings. The dress is constructed of polyester fabric. The sleeveless printed dress features sturdy seams, a sturdy low slung waist, jagged edge skirt, hook and loop tab closure, and loose overlock stitched neck and edges. The upper body garment is constructed of warp knit polyester fabric. The cap sleeve upper body garment covers the shoulders, does not reach the waist, does not cover the bust, and features a two layer collar, sturdy neck and seams, overlock stitched edges, and attached textile bat wings. The short overskirt is constructed of knit mesh polyester fabric and is a peplum-like accessory that is worn over a dress and features two layers fabric and an elasticized waist band. The leggings are footless tights constructed of knit polyester fabric.
The Item 94002 Delinquent Devil Costume consists of a dress, upper body garment, half slip and hat. The dress is constructed of polyester fabric. The short sleeve printed dress features sturdy seams, a sturdy low slung waist, jagged edge skirt, hook and loop tab closure, loose overlock stitched neck, and raw edges. The upper body garment is constructed of warp knit polyester fabric. The cap sleeve upper body garment covers the shoulders, does not reach the waist, does not cover the bust, and features a two layer collar, sturdy neck and seams, overlock stitched edges, and attached textile bat wings. The four panel half slip features a sturdy elasticized waist, sturdy seams, and raw jagged skirt bottom. The hat is made of thick felt and features a sweatband and outer textile hatband with devil’s horns.
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 Items 94001 and 94002 consist 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 Items 94001 Twilight Trickster and 94002 Delinquent Devil dresses will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Dresses: Of synthetic fibers: Other, Girls’.” The rate of duty will be 16 percent ad valorem.
The applicable subheading for the Items 94001 Twilight Trickster and 94002 Delinquent Devil upper body garments will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’.” The rate of duty will be 14.9 percent ad valorem.
The applicable subheading for the Item 94001 Twilight Trickster overskirt/peplum-like accessory will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up clothing accessories, knitted or crocheted…parts of garments or of clothing accessories: Other accessories: Other: Other, Of man-made fibers: Other.” The rate of duty will be 14.6 percent ad valorem.
The applicable subheading for the Item 94001 Twilight Trickster leggings/tights, if measuring per single yarn less than 67 decitex, will be 6115.21.0010, HTSUS, which provides for “Panty hose, tights, stockings, socks and other hosiery…knitted or crocheted: Other panty hose and tights: Of synthetic fibers, measuring per single yarn less than 67 decitex, Tights.” The rate of duty will be 16 percent ad valorem.
The applicable subheading for the Item 94001 Twilight Trickster leggings/tights, if measuring per single yarn 67 decitex or more, will be 6115.22.0000, HTSUS, which provides for “Panty hose, tights, stockings, socks and other hosiery…knitted or crocheted: Other panty hose and tights: Of synthetic fibers, measuring per single yarn 67 decitex or more.” The duty rate will be 14.9 percent ad valorem.
The applicable subheading for the Item 94002 Delinquent Devil half slip will be 6108.11.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Slips and petticoats: Of man-made fibers, Girls’." The duty rate will be 14.9 percent ad valorem.
The applicable subheading for the Item 94002 Delinquent Devil felt hat will be 6505.90.0800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear…Other: Felt hats and other felt headgear, made from the felt bodies, hoods or plateaux of heading 6501, whether or not lined or trimmed: Other." The rate of duty will be 13.5 cents per kilogram + 6.3 percent ad valorem + 1.9 cents per article.
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