CLA-2-61:OT:RR:NC:TA:353
Ms. Christian Lee
Handerson Handicraft Mfg. Co.
11F/6, No. 2, Jian-Ba Road, Chung-Ho
Taipei, Taiwan
RE: The tariff classification of unisex costumes from China
Dear Ms. Lee:
In your letter dated December 23, 2010, you requested a tariff classification ruling. The samples will be returned to you.
The Purple Witch costume, style G-4263-00 (child sizes small, medium, and large), consists of a dress, a capelet, and a witch hat. The sleeveless dress is constructed of 100% polyester knit fabric and features a straight front and back neckline, a drop waist, and a multi-layer skirt. The capelet, constructed of knit polyester, is secured by a hook and loop closure. It covers the back, shoulders and upper arms. The cone-shaped hat is constructed of woven polyester fabric.
The Devil costume, style G-4264-00 (child sizes small, medium, and large), consists of a dress and a hooded capelet. The sleeveless dress is constructed of 100% polyester knit fabric and features a straight front and back neckline, a drop waist, and a multi-layer skirt. The capelet, constructed of knit polyester, is secured by a hook and loop closure. It covers the back, shoulders and upper arms, and features a hood with textile fabric devil horns.
The Pirate costume, style G-4113-01 (child sizes small, medium, and large), consists of a dress and a bandana. The sleeveless dress is constructed of 100% polyester knit fabric and features a straight front and back neckline and two layers of fabric attached to the shoulder straps. The triangular bandana is constructed of 100% polyester knit fabric.
The Pink Princess costume, style G-4166-00 (child sizes small, medium, and large), consists of a dress and a head piece. The short sleeve dress is composed of knit and woven components. The back panel and the skirt are constructed of 100% polyester knit fabric. The front panel and the sleeves are constructed of 100% polyester woven fabric. The dress features a round neckline, a partial back opening secured by a rear hook and loop closure, puff sleeves, and a faux ribbon and peplum at the waist. Since the dress is constructed of both knit and woven components, neither the knit fabric nor the woven fabric imparts the essential character. The dress 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). The headpiece is constructed of polyester fabric.
The Genie costume, style G-4245-00 (child sizes small, medium, and large), consists of a jumpsuit and a head piece. The jumpsuit is constructed of 100% polyester knit fabric and features a straight front neckline, a partial back opening secured by rear hook and loop closures, and elastic tightening at the waist and the ankles. The headpiece is constructed of polyester fabric.
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 jumpsuit for the Genie costume and the dresses for the Purple Witch, Devil, Pirate, and Pink Princess costumes impart the essential character of the sets.
The applicable subheading for the Purple Witch, Devil, and Pirate costumes 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 Pink Princess costume will be 6204.43.4040, 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): Dresses: Of synthetic fibers: Other: Other: Other: Girls’. The rate of duty will be 16 percent ad valorem.
The applicable subheading for the Genie costume will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Other: Coveralls, jumpsuits and similar apparel: Women’s or girls’: Other. The rate of duty will be 14.9 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 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