The tariff classification of unisex costumes from China

N148068 March 10, 2011 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6206.40.3030; 6204.63.3510; 6117.80.9540; 6406.99.3060; 6217.10.9530; 6211.43.0010; 6110.30.3059; 6104.43.2010 Ms. Annalee C. Mintz Seasonal Visions International Incorporated 1368 Park Avenue Emeryville, CA 94608 RE: The tariff classification of unisex costumes from China Dear Ms. Mintz: In your letter dated February 4, 2011, you requested a tariff classification ruling. The samples will be returned to you with the exception of the Sexcutioner costume. The Executioner costume, item 5148095/5148096, consists of a hooded top, pants, wrist cuffs, boot tops, and a belt. The hooded top and the pants are constructed of 100% polyester woven fabric. The hooded top features a V-neckline, shoulder pads, long sleeves, and an attached faux vest. The pull-on pants feature an elasticized waistband and long leg openings. The wrists cuffs cover the wrists and are secured by hook and loops closures. The boot tops cover part of the leg and resemble the top of a boot. The belt is composed of knit and woven components and features an attached plastic skull at the center. Since the belt is constructed of both knit and woven components, neither the knit fabric nor the woven fabric imparts the essential character. The belt will be classified in accordance with GRI 3(c) under the heading that occurs last in numerical order in the Harmonized Tariff Schedule of the United States (HTSUS). The Tighty Whitey costume, item 5148000, consists of a jumpsuit composed of knit and woven components. The top, which extends from the shoulders to the waist, is constructed of 100% polyester knit fabric. The balance of the garment, which extends from the waist to the ankles, is constructed of 100% polyester woven fabric. The jumpsuit features ¾ sleeves, baggy pants, a round neckline with a partial back opening secured by a hook and loop closure, and “TIGHTY WHITEY” printed at the upper mid-thigh area. Since the jumpsuit is constructed of both knit and woven components, neither the knit fabric nor the woven fabric imparts the essential character. The jumpsuit will be classified in accordance with GRI 3(c) under the heading that occurs last in numerical order in the Harmonized Tariff Schedule of the United States (HTSUS). The Sexcutioner costume, item 5147202/5147203/5147204/51472025, consists of a tunic, a corset-style waist belt, glovelettes, and a hood. The tunic is constructed of 100% polyester finely knit fabric, reaches below the knee area, and has a wide slit on the right side that reaches the hip area. The tunic features cap sleeves and a V-neckline with a partial back opening secured by a hook and loop closure. The corset-style waist belt, glovelettes, and hood are constructed of polyester fabric. The Wildcat Witch costume, item 5147009, consists of a dress, glovelettes, and a hat. The sleeveless dress is constructed of 100% polyester knit fabric and features elastic shoulder straps, a double layer elasticized front and back top edge, and a self fabric tie at the waist. The glovelettes and the cone-shaped hat are constructed of polyester fabric. The Rich Witch costume, item 5147025, consists of a dress, a capelet, and a hat. The sleeveless dress is constructed of 100% polyester knit fabric and features shoulder straps, an elasticized front and back top edge, and a self fabric tie at the waist. The capelet, constructed of knit fabric, is secured by a self fabric tie at the neck. The cone-shaped hat is constructed of polyester fabric. 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 tunic for the Sexcutioner costume and the dresses for the Wildcat Witch and Rich Witch costumes impart the essential character of the sets. The Executioner costume consists 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 Executioner costume’s top will be 6206.40.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other: Other: Women’s. The rate of duty will be 26.9 percent ad valorem. The applicable subheading for the Executioner costume’s pants will be 6204.63.3510, 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): Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Other: Trousers and breeches: Women’s. The rate of duty will be 28.6 percent ad valorem. The applicable subheading for the Executioner costume’s wrist cuffs will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Other: Of man-made fibers: Other. The rate of duty will be 14.6 percent ad valorem. The applicable subheading for the Executioner costume’s boot tops will be 6406.99.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof: Other: Of other materials: Of rubber or plastics: Other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the Executioner costume’s belt will be 6217.10.9530, Harmonized Tariff Schedule of the United States (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 rate of duty will be 14.6 percent ad valorem. The applicable subheading for the Tighty Whitey costume will be 6211.43.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Coveralls, jumpsuits and similar apparel: Other: Women’s. The rate of duty will be 16 percent ad valorem. The applicable subheading for the Sexcutioner costume will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Women’s or girls’: Other. The rate of duty will be 32 percent ad valorem. The applicable subheading for the Wildcat Witch and Rich Witch costumes will be 6104.43.2010, 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: Women’s. The rate of duty will be 16 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