CLA-2-61 OT:RR:NC:N3:353
Ms. Kathy Mitchell
Little Adventures LLC
220 N 1300 W
Ste. 1
Pleasant Grove, UT 84062
RE: The tariff classification of costume capes from China.
Dear Ms. Mitchell:
In your letter dated June 22, 2012, you requested a tariff classification ruling. The samples will be returned to you.
You have submitted samples of four styles of “Monster Cape Costumes”, identified as Mr. Hammerstein, item number 72290; Miss Zilly, item number 72300; Mr. Twister, item number 72310; and Mr. Poxx, item number 72320. These items are children’s hooded costume capes constructed of 100% polyester knitted fabric. The attached hoods are partially padded and resemble monsters with sewn-on horns and/or protruding eyes and fangs constructed of white felt. The hoods are also enhanced with embroidery and colored faux fur. Each cape features padded hand covers, with sewn-on “claws”. The hand covers have elastic for securing the cover to the wearer’s hand. Both the hoods and capes are decorated with colored felt “scales.” They also feature sturdy interior seams, well-made reinforced edges and a sturdy hook and loop strip closure.
You state that you believe the costume capes 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 in the “Monster Cape Costumes” is such that the articles are neither flimsy in nature or construction, nor lacking in durability; they are well made.
The applicable subheading for item numbers 72290, 72300, 72310 and 72320 will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’." The rate of duty will be 14.9 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.
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,
Thomas J. Russo
Director
National Commodity Specialist Division