CLA-2-61:OT:RR:NC:N3:348
Ms. Kim Benedetto
Seasons USA, Inc.
3434 Heather Lane
Wantagh, NY 11793
RE: The tariff classification of a children’s costume from China
Dear Ms. Benedetto:
In your letter dated May 14, 2018, you requested a tariff classification ruling. The sample will be retained by this office.
The submitted sample, Item CS19-0016 Racoon Costume, is a child’s coverall. The costume consists of a coverall and a detachable knit polyester tail. The well-made one-piece garmnet is constructed of 100% knit polyester fabric and has sturdy seams. The garment features an attached hood, a rear entry with hook and loop closure, long sleeves and full foot coverings. The foot coverings are fully connected by seams to the rest of the suit. The attached hood has a raccoon mask and ears attached to it to resemble a raccon’s head. The costume will be imported in toddler sizes 2T -4T.
In your letter, you state you believe this costume is 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 CS19-0016 will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other, garments, knitted or crocheted: of man-made fibers; other, coveralls, jumpsuits and similar apparel: Women’s or girls’: Other.” The rate of duty rate will be 14.9% 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 the World Wide Web at https://hts.usitc.gov/current.
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 Rosemaire Hayward via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division