CLA-2-62:OT:RR:NC:TA:353
Ms. Vanessa Vizcarra,
Paper Magic Group, Halloween Division
345 7th Ave., 6th Floor
New York, NY 10001
RE: The tariff classification of costumes for children from China.
Dear Ms. Vizcarra:
In your letter dated November 5, 2010, you requested a tariff classification ruling. The samples that you submitted will be returned to you.
The submitted samples are Item Numbers 6769723 (S), 6769724 (M), 6769725 (L) Fireman, 6769621 (OSFM) Donut Police, 6769660 (S), 6769661 (M), 7679662 (L) Army Soldier and 6781119 (S), 6781120 (M) and 6761121 (L) Captain of the Blue Sea Costumes.
The Item Numbers 6769723 (S), 6769724 (M), 6769725 (L) Fireman Costume consists of a shirt, pants and helmet constructed of woven 100 percent polyester fabric. The shirt features a collar with loose overlock stitching, finished neck, sturdy seams, body and arms with two rows of fluorescent fabric with reflective strips, a full front left over right hook and loop four tab closure, and loose overlock stitched edges. The pants have no fly and feature a waist with thick elastic, sturdy seams, a row of fluorescent fabric and reflective strips at the calf, and leg openings with loose overlock stitching. The fireman’s helmet is made of plastic.
The Item Number 6769621 (OSFM) Donut Police Costume consists of a romper, which you refer to as a jumpsuit, hat and inflatable. The romper is constructed of knit 100 percent polyester fabric and features short sleeves, legs with a 4-inch inseam, a single layer collar with loose overlock stitching, finished neck, screen printing, sturdy waist and seams, gusset, textile donut “handcuffs” attached to the waist, rear hook and loop three tab closure, loose overlock stitched edges, and belt loops. The police-style hat is constructed of knit 100 percent polyester fabric. The inflatable article is circular, made of plastic, worn under the romper, and used to create a donut-shaped waist.
The Item Numbers 6769660 (S), 6769661 (M), 7679662 (L) Army Soldier Costume consists of a shirt, pants, hat, belt and mock walkie-talkie. The shirt, pants and hat are constructed of camouflage print knit 100 percent polyester fabric. The shirt features a single layer collar with loose overlock stitching, loose overlock stitched neck, sturdy seams, rear hook and loop tab closure with loose overlock stitching, and loose overlock stitched sleeves and bottom of the garment. The pants have no fly and feature sturdy waist and seams, and loose overlock stitched leg openings. The hat is an army-style cap. The belt is made of woven satin fabric. The mock walkie-talkie is made of plastic.
The Item Numbers 6781119 (S), 6781120 (M) and 6761121 (L) Captain of the Blue Sea Costume consists of a shirt, pants, bandana and sash constructed of knit 100 percent polyester fabric. The shirt features a loose overlock stitched neckline, long sleeves with thin elastic and a raw edge, small front faux lace-up. Sturdy seams, an attached “vest” look, raw edges on the shirt and “vest” bottoms, and a rear hook and loop tab closure with loose overlock stitching. The pants feature a sturdy waist and seams, and jagged raw leg openings. The bandana is triangular. The sash has a textile faux buckle.
You state that you believe the costumes are 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. For the Fireman and Donut Police Costumes, the overall amount of finishing is such that the articles are neither flimsy in nature or construction, nor lacking in durability, the costumes are well made; for the Army Soldier and Captain of the Blue Seas Costumes, the overall amount of finishing is such that the articles are flimsy in nature or construction, and lacking in durability, the costumes are flimsy.
The Fireman Costume 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.
Chapter 62, Note 8 states that “Garments of this chapter designed for left over right closure at the front shall be regarded as men’s or boys’ garments, and those designed for right over left closure at the front shall be regarded as women’s or girls’ garments.”
The applicable subheading for Item Numbers 6769723 (S), 6769724 (M) and 6769725 (L) Fireman shirt will be 6205.30.2080, Harmonized Tariff Schedule of the United States (HTS),
which provides for "Men’s or boys’ shirts: Of man-made fibers: Other: Other: Other: Other: Boys’: Other." The duty rate will be 29.1 cents per kilogram plus 25.9 percent ad valorem.
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The applicable subheading for the Item Numbers 6769723 (S), 6769724 (M) and 6769725 (L) Fireman 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 Item Numbers 6769723 (S), 6769724 (M) and 6769725 (L) Fireman helmet will be 6506.91.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other Headgear, whether or not lined or trimmed: Other: Of rubber or plastics, Other.” The rate of duty will be Free.
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 romper for the Donut Police Costume, and the shirt for the Army Soldier and Captain of the Deep Blue Seas Costumes, impart the essential character of the set.
The applicable subheading for the Item Number 6769621 (OSFM) Donut Police Costume will be 6114.30.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Sunsuits, washsuits one-piece playsuits and similar apparel: Women’s or girls’.” The rate of duty will be 14.9 percent ad valorem.
The applicable subheading for the Item Numbers 6769660 (S), 6769661 (M) and 7679662 (L) Army Soldier and 6781119 (S), 6781120 (M) and 6761121 (L) Captain of the Blue Sea Costumes 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.
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