CLA-2-62 OT:RR:NC:N3:353
Ms. Norma A. Floriano
InCharacter Costumes
5950 Nancy Ridge Drive
Ste. 100
San Diego, CA 92128
RE: The tariff classification of costumes from China.
Dear Ms. Floriano:
In your letter dated December 16, 2013, you requested a tariff classification ruling.
The first submitted sample, Willie Set, identified as style number 101101, is an adult costume that consists of a bandana with attached wig, a beard and a vest. 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 camouflage-style vest, which is constructed of 100% woven polyester fabric. The vest has a full front opening with no closure and a capped edge running down the entire length of the front opening. The vest also has capped edges on the neck, armholes, hem and faux pocket flaps. It has sturdy interior seams and sewn-on back ties. The words “DUCK DYNASTY” are printed on the left front of the vest.
The second submitted sample, Uncle Si Set, identified as style number 101102, is an adult costume that consists of a cap with attached wig, a beard and a vest. 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 camouflage-style vest, which is constructed of 100% woven polyester fabric. The vest has a full front opening with no closure and a capped edge running down the entire length of the front opening. The vest also has capped edges on the neck, armholes, hem and faux pocket flaps. It has sturdy interior seams and sewn-on back ties. The words “DUCK DYNASTY” are printed on the left front of the vest.
The third submitted sample, Phil Set, identified as style number 101104, is an adult costume that consists of a bandana with attached wig, a beard and a vest. 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 camouflage-style vest, which is constructed of 100% woven polyester. The vest has a full front opening with no closure and a capped edge running down the entire length of the front opening. The vest also has capped edges on the neck, armholes, hem and faux pocket flaps. It has sturdy interior seams and sewn-on back ties. The words “DUCK DYNASTY” are printed on the left front of the vest.
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 articles are neither flimsy in nature or construction, nor lacking in durability; your costumes are well made.
The applicable subheading for styles 101101, 101102 and 101104 will be 6211.43.0076, 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: Vests: Other.” The rate of duty will be 16 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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.
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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division