CLA-2-61:OT:RR:NC:N3:348
Mr. Philip Lee
Amscan, Inc.
80 Grasslands Road
Elmsford, NY 10523
RE: The tariff classification of a costume from China
Dear Mr. Lee:
In your letter dated May 20, 2016, you requested a tariff classification ruling. The sample will be returned to you, as requested.
The submitted sample, Style 844409, identified as “Guardians of the Galaxy: Star Lord Costume”, is a child’s unisex costume, size medium, consisting of a coat, mask and gloves. The well-made coat is constructed from a plastic coated 100% polyester knit fabric. The coat features sturdy seams, a lining, a full frontal opening with snap closures, a stand up collar, long sleeves, and fringes along the bottom. The coat extends approximately to the calf. The glove is constructed of a plastic coated polyester knit fabric and features fourchettes. The mask is constructed of plastic. The essential character of this set is imparted by the coat. The same costume will be imported as Style 844411, small and Style 844407, large..
The applicable subheading for all styles will be 6113.00.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: other, coats and jackets: other: women’s or girls’. The duty rate will be 7.1 percent ad valorem.
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.
Alternatively, you believe that these should be classified under 6113.00.1005, HTSUS, which provides for garments, made of knitted or crocheted fabrics of heading 5903, 5906 or 5907: having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, coats and jackets: men’s or boys’. This classification does not apply as the coating on the outer surface does not completely obscure the underlying fabric.
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