CLA-2-61:OT:RR:NC:TA:353
Ms. Lynsey Koslik
Palamon USA
480 Enterprise Street
Ste. B
San Marcos, CA 92078
RE: The tariff classification of a unisex costume from China
Dear Ms. Koslik:
In your letter dated December 22, 2010, you requested a tariff classification ruling. The samples will be returned to you.
The Alien costume, style 3638 (child size 8-10), consists of a dress and mask. The long sleeve dress is constructed of 100% polyester knit fabric and features a hemmed bottom and a double layer round neckline with a partial front opening secured with a single hook and tab closure.
The Skullie Corset Set, style 7609KM (adult size), consists of a corset-like top, a petticoat, and a wig. The three layer petticoat is constructed of 100% polyester knit fabric and features an elasticized waist and a finished lace bottom. The wig is constructed of 100% polyester. The back panel and the trim on the corset-like top are constructed of 100% polyester knit fabric. The front panels are constructed of 100% polyester woven fabric. The corset-like top does not provide support. It extends to the waist and features a full front opening secured by eight snap buttons. Since neither the knit fabric nor the woven fabric imparts the essential character of the corset-like top, it will be classified in accordance with the General Rules of Interpretation (GRI) 3(c) under the heading that occurs last in numerical order in the Harmonized Tariff Schedule of the United States (HTSUS).
Item WING002 is a pair of wings on a wire frame. The wings as constructed of 100% polyester woven fabric and feature elastic shoulder straps.
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 in your costumes is such that the articles are neither flimsy in nature or construction, nor lacking in durability; they are well-made with sturdy seams, embellishments, and styling.
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 for the Alien costume imparts the essential character of the set.
The Skullie Corset Set 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 Alien costume will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Dresses: Of synthetic fibers: Other: Girls’. The rate of duty will be 16 percent ad valorem.
The applicable subheading for the Skullie Corset Set’s corset-like top will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Track suits, ski-suits and swimwear; other garments: 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 Skullie Corset Set’s petticoat will be 6108.11.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ slips, petticoats, briefs, panties night-dresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Slips and petticoats: Of man-made fibers: Women’s. The rate of duty will be 14.9 percent ad valorem.
The applicable subheading for the Skullie Corset Set’s wig will be 6704.11.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of other textile materials, articles of human hair not elsewhere specified or included: Of synthetic textile materials: Complete wigs." The duty rate will be free.
The applicable subheading for item WING002 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 the 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 the National Import Specialist at (646) 733-3053.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division