The tariff classification of unisex costumes from China

N141775 February 4, 2011 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6104.43.2020, 6104.63.2028, 9505.90.6000, 9615.11.4000 Ms. Christian Lee Handerson Handicraft Mfg. Co. 11F/6, No. 2, Jian-Ba Road, Chung-Ho Taipei, Taiwan RE: The tariff classification of unisex costumes from China Dear Ms. Lee: In your letter dated December 29, 2010, you requested a tariff classification ruling. The samples will be returned to you. The Vampiress costume, style G-4255-00 (child sizes small, medium, and large), consists of a sleeveless dress constructed of 100% polyester knit fabric. The pullover-style dress features a stand up collar, an attached cape, a square neckline, a drop waist, and a multi-layer skirt. The Girl Devil costume, style G-4254-00 (child sizes small, medium, and large), consists of a dress and a head piece. The dress is constructed of 100% polyester knit fabric and features a square neckline, long sleeves, a drop waist, and a multi-layer skirt. The head piece is a plastic hair slide covered in textile fabric with devil horns. The Bumble Bee costume, style G-4256-00 (child size extra large), consists of a dress, leggings, wings, and a head piece. The sleeveless dress and leggings are constructed of 100% polyester knit fabric. The dress features a round neckline, a drop waist, and a multi-layer skirt. The leggings feature an elastic waistband and hemmed leg openings. The bee wings have elastic shoulder straps and are made of mesh fabric on a wire frame. The head piece is a plastic hair slide covered in textile fabric with bee antennae. The Lady Bug costume, style G-4257-00 (child size extra large), consists of a dress, leggings, wings, and a head piece. The sleeveless dress and leggings are constructed of 100% polyester knit fabric. The dress features a round neckline, a drop waist, and a multi-layer skirt. The leggings feature an elastic waistband and hemmed leg openings. The bug wings have elastic shoulder straps and are made of mesh fabric on a wire frame. The head piece is a plastic hair slide covered in textile fabric with bug antennae. The Lovely Bug costume, style G-4258-00 (child size extra large), consists of a dress, leggings, wings, and a head piece. The sleeveless dress and leggings are constructed of 100% polyester knit fabric. The dress features a round neckline, a drop waist, and a multi-layer skirt. The leggings feature an elastic waistband and hemmed leg openings. The bug wings have elastic shoulder straps and are made of mesh fabric on a wire frame. The head piece is a plastic hair slide covered in textile fabric with bug antennae. 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 in your costumes is such that the articles are neither flimsy in nature or construction, nor lacking in durability; they are well-made with sturdy seams, embellishments, and styling. General Rule of Interpretation (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.” In this case, the dress for the Girl Devil costume imparts the essential character of the set. The Bumble Bee, Lady Bug, and Lovely Bug costumes consist of two or more garments. Note 14 of Section XI, of the HTSUSA, 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 the Girl Devil and Vampiress costumes and the Bumble Bee, Lady Bug, and Lovely Bug dresses will be 6104.43.2020, Harmonized Tariff Schedule of the United States (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: Dresses: Of synthetic fibers: Other: Girls’. The rate of duty will be 16 percent ad valorem. The applicable subheading for the Bumble Bee, Lady Bug, and Lovely Bug costumes’ leggings will be 6104.63.2028, Harmonized Tariff Schedule of the United States (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 Bumble Bee, Lady Bug, and Lovely Bug costumes’ wings will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other. The rate of duty will be free. The applicable subheading for the Bumble Bee, Lady Bug, and Lovely Bug costumes’ hair slides will be 9615.11.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: Combs, hair-slides and the like: Of hard rubber or plastics: Other: Not set with imitation pearls or imitation gemstones. The rate of duty will be 5.3 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 the 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 the National Import Specialist at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division