CLA-2-61:OT:RR:NC:N3:348
Ms. Cherry Lin
Tom’s Toy International (HK) LTD
Room 604, Concordia Plaza
1 Science Museum Road
TST East, KLN
Hong Kong
China
RE: The tariff classification of a unisex costume from China.
Dear Ms. Lin:
In your letter dated December 31, 2015, you requested a tariff classification ruling. Your sample will be returned.
Item number PT69395 is a duck costume. It is composed of 100% polyester knit fabric. The costume consists of a sleeveless pullover with an attached hood, pull-on pants and bootie-type house slippers. The pullover extends below the hip area, and features elastic at the bottom and a tie closure at the neck. The hood resembles a duck’s beak; the pants contain an elastic waistband and extend to the ankle; the bootie-type house slippers resemble webbed feet.
The bootie-type house slippers have separately applied textile material outer soles that cover the entire underfoot area, that are affixed to the uppers by sewing and that exhibit a pattern of rubber/plastic traction dots, approximately 1/32-inch in diameter and spaced 3/8-inch apart on center. These textile bootie-type house slippers are not designed to be worn inside shoes and they have predominately textile material outer soles that contact the ground when in use.
Item PT69395 is well-made with styling, sturdy seams, lining, and finished edges. You state that the costume will be imported in infant and toddler sizes.
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 Item PT69395(Infant) costume will be 6111.30.5070, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for "Babies’ garments and clothing accessories, knitted or crocheted, Of synthetic fibers: Other, Sets." The duty rate will be 16 percent ad valorem.
Item PT69395(Toddler) costume also consist(s) of two or more garments. However, Note 14 of Section XI, of the HTSUS, 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 Item PT69395(Toddler) pullover will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of man-made fibers: Other: Other: Other: Women’s or girls’: Other. The rate of duty will be 32 percent ad valorem.
The applicable subheading for Item PT69395(Toddler) pull-on pants will be 6104.63.2028, 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: trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other, trousers and breeches: girls’: other: other. The rate of duty will be 28.2 percent ad valorem.
The applicable subheading for Item PT69395(Toddler) bootie-type house slippers will be 6405.20.9015, HTSUS, which provides for other footwear with uppers of textile materials: other: house slippers. The rate of duty will be 12.5 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/.
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 Rosemarie Hayward via email at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division