CLA-2-61:OT:RR:NC:TA:353
Ms. Kim Benedetto
Seasons USA, Inc.
3434 Heather Lane
Wantagh, NY 11793
RE: The tariff classification of a child’s costume from China.
Dear Ms. Benedetto:
In your letter dated October 18, 2010 you requested a tariff classification ruling. The sample that was submitted will be returned to you.
The submitted sample is a Style CS11-0104 Child Size Wild Tiger Costume that will be imported in sizes S (5-7), M (8-10) and L (12-14) and is composed of a dress, gloves, collar and headband. The dress and gloves are constructed of knit 100 percent polyester fabric. The sleeveless dress features tiger print fabric, screen printed paws, loose overlock stitched neck, sturdy empire waist, sturdy seams, sewn-in foil-look belt, rear hook and loop tab closure, loose overlock stitching at the closure and armholes, and a raw jagged raw skirt bottom. The gloves have no fourchettes, faux fur trim, and screen printed dots on the palm side. The attachable collar is constructed of faux fur fabric. The headband is made of semi-rigid plastic that is covered with knit tiger print polyester fabric and features fabric tiger ears.
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 dress imparts the essential character of the set.
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.
The applicable subheading for the Style CS11-0104 Child Size Wild Tiger Costume 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.
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