CLA-2-62 OT:RR:NC:N3:353
Ms. Taylor Lawson
Paper Magic Group
345 7th Avenue
6th Floor
New York, NY 10001
RE: The tariff classification of textile costumes from China.
Dear Ms. Lawson:
In your letter dated August 4, 2011, but received on September 11, 2011, you requested a tariff classification ruling.
You submitted a sample, identified as a Child-Sized Dorothy Costume, which consists of a dress and hair ties. The costume will be imported in several sizes; toddler 2T, item number 6748078; toddler 3/4T, item number 6748079; child’s small, item number 6748101; child’s medium, item number 6748102 and child’s large, item number 6748103. 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.” The essential character is imparted by the blue and white gingham dress, which is constructed of woven 100% polyester fabric. The dress has puffed sleeves, a gathered bodice inset, a sewn-on bow at the neckline and a sewn-on fabric belt. It also has sturdy seams, a hook and loop tab closure and the bottom hem of the dress is trimmed with lace-like fabric.
You submitted a sample, identified as a Child-Sized Wolf Ninja Costume, which consists of a jumpsuit, hood and clothing ties. The costume will be imported in three sizes; small, item number 6758033; medium, item number 6758034; and large, item number 6758035. 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.” The essential character is imparted by the long-sleeved jumpsuit, which is constructed of knitted 100% polyester fabric. Although the garment has well-made interior seams, it also has a hook and loop tab closure, thin elastic at the waist and loose, visible overlock stitched and/or visible raw edges at the neck, arms, and legs.
You submitted a sample, identified as a Child-Sized Scorpion Ninja Costume, which consists of a jumpsuit, hood and clothing ties. The costume will be imported in three sizes; small, item number 6758030; medium, item number 6758031; and large, item number 6758032. 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.” The essential character is imparted by the long-sleeved jumpsuit, which is constructed of knitted 100% polyester fabric. Although the garment has well-made interior seams, it also has a hook and loop tab closure, thin elastic at the waist and loose, visible overlock stitched and/or visible raw edges at the neck, arms, and legs.
You submitted a sample, identified as a Child-Sized Buccaneer Beauty Costume, which consists of a dress, sash, and headscarf. The costume will be imported in three sizes; small, item number 6748046; medium, item number 6748047; and large, item number 6748048. 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.” The essential character is imparted by the long-sleeved dress, which is constructed of knitted 100% polyester fabric. The dress has a gathered, multi-layer skirt, sewn-on lace-like fabric at the neckline, and a double-layer bodice insert adorned on both sides by decorative narrow fabric. It also has sturdy seams, a hook and loop tab closure and raw edges at the arms and hem.
You submitted a sample, identified as a Child-Sized Treasure Maiden Costume, which consists of a dress, sash, and headscarf. The costume will be imported in three sizes; small, item number 6758018; medium, item number 6758019; and large, item number 6758020. 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.” The essential character is imparted by the dress, which is constructed of knitted 100% polyester fabric. The dress has an attached faux lace-up half-vest, a gathered, multi-layered skirt, multi-layered sleeves and long ribbons sewn into the sleeve seams. It also has a well-made neck, sturdy seams, a hook and loop tab closure and raw edges at the arms and hem.
You state that you believe these costumes are properly classified under heading 9505 as “festive articles.” 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 Dorothy Costume, the Buccaneer Beauty Costume and the Treasure Maiden Costume are neither flimsy in nature or construction, nor lacking in durability; these costumes are well made.
The samples will be returned to you as requested.
The applicable subheading for the Dorothy Costume Set will be 6204.43.4020, 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, Girls’." The duty rate will be 16% ad valorem.
The applicable subheading for the Wolf Ninja Costume Set and the Scorpion Ninja Costume Set 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.
The applicable subheading for the Buccaneer Beauty Costume Set and the Treasure Maiden Costume Set 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.
Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov (click on “For Business” and then on “Textile, Wool, Fur”).
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 National Import Specialist Kimberly Praino at (646) 733-3053.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division