The tariff classification of an adult Bunny Suit from Hong Kong and Vietnam

N304391 June 11, 2019 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.3054 Mr. Frank Gomez World Exchange, Inc. 11205 S. La Cienega Blvd. Los Angeles, CA 90045 RE: The tariff classification of an adult Bunny Suit from Hong Kong and Vietnam Dear Mr. Gomez: In your letter dated May 14, 2019, you requested a tariff classification ruling on behalf of your client, California Costume, Inc. Your sample will be returned to you, as requested. Style 01567 Deluxe Easter Bunny Suit consists of a jumpsuit/coverall with attached vest, jacket, bowtie, a large headpiece representing a rabbit’s head with ears, mitts, and shoe covers composed of 100 percent polyester knit fabric. The jumpsuit features a sewn together vest and jacket, long sleeves, long legs that are unfinished (raw), a fluffy tail, and an opening at the back with hook and loop closure. The costume is sewn together with a tight double stitch at the seams. 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 jumpsuit/coverall imparts the essential character of the set. You state that the Deluxe Easter Bunny Suit is designed to be worn only during the Easter season, and that it is so closely associated with the Easter holiday that use of the costume at any other time of the year would be aberrant. Accordingly, you suggest classification of the Deluxe Easter Bunny Suit as a festive article under tariff subheading 9505.90.6000, HTSUS, we disagree. In the court decision Rubie’s Costume Company v. United States, Ct. No. 2018-1305, dated April 29, 2019, the Court of Appeals for the Federal Circuit ruled that due to its construction a Santa Claus costume worn only on a festive occasion still constituted “fancy dress of textile materials” of chapters 61 or 62. Similarly, the construction of the Deluxe Easter Bunny Suit constitutes “fancy dress of textile materials” of chapters 61 or 62. Note 1(e) to chapter 95 excludes fancy dress of textiles of chapters 61 or 62. The applicable subheading for Style 01567 Deluxe Easter Bunny Suit 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 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 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 via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division