CLA-2-62:OT:RR:NC:N1:358
Cathy Yu
JAKKS Pacific
21749 Baker Pkwy
Walnut, CA 91789
RE: The tariff classification of girls’ costumes from China
Dear Ms. Yu:
In your letter dated August 28, 2025, you requested a tariff classification ruling. Three samples were
submitted for our review.
Styles 251241, 251251 and 251271, identified as “Moana Classic Dress,” are composed of three pieces, an
upper body garment, a skirt, and a sash. The upper body garment is constructed of 100 percent polyester
woven fabric on the front and 100 percent polyester knit fabric on the back. The skirt has a sash and an inner
layer constructed of 100 percent polyester woven fabric. All components are well-made with sturdy seams
and styling details. The upper body garment features well-made spaghetti straps and a self-fabric overlay
positioned above the main body panel that extends across the neckline diagonally with a tight merrow stitch
at the hem. The garment does not reach the waist. The sash measures approximately 18" by 6" and has clean
finished turned and stitched edges. The multi-layer skirt features a tunnel elastic waistband with a tight
merrow stitch on a scalloped edge hem. The inner layer features narrow, loose-hanging strips. The articles
will be imported in the following sizes with their respective style numbers: Size 3 under style 251241, size 4
under style 251251, and size 7-8 under style 251271.
In your letter, you state 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 subheading 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 costumes consist of two or more garments. Note 14 of Section XI, of the Harmonized Tariff Schedule of
the United States (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 are packaged with the garments must be separately classified.
The applicable subheading for all styles of the upper garment will be 6211.43.1092, HTSUS, which provides
for “Track suits, ski-suits and swimwear: other garments: Other garments, women’s or girls’: Of man-made
fibers: Other: Other.” The general rate of duty will be 16 percent ad valorem.
The applicable subheading for all styles of the skirt will be 6204.53.3020, HTSUS, which provides for
“Women’s or girls’…dresses, skirts, divided skirts…breeches and shorts: Skirts and divided skirts: Of
synthetic fibers: Other: Other, Girls’.” The general rate of duty will be 16 percent ad valorem.
The applicable subheading for all styles of the sash will be 6217.10.9530, HTSUS, which provides for “Other
made-up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212:
Accessories: Other, Other, Of man-made fibers.” The general rate duty will be 14.6 percent ad valorem.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 6211.43.1092, 6204.53.3020 and 6217.10.9530, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of China, Hong
Kong, and Macau will be subject to an additional ad valorem rate of duty of 10 percent. At the time of entry,
you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition
to subheading 6211.43.1092, 6204.53.3020 and 6217.10.9530, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 6211.43.1092, 6204.53.3020 and 6217.10.9530; HTSUS, unless specifically excluded, are subject
to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter
99 subheading, i.e., 9903.88.15, in addition to subheading 6211.43.1092, 6204.53.302 and 6217.10.9530,
HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Katherine Souffront at [email protected].
Sincerely,
(for)
Denise Faingar
Acting Director
National Commodity Specialist Division