The tariff classification of costumes from China

N335562 October 19, 2023 CLA-2-61:OT:RR:NC:N1:358 CATEGORY: Classification TARIFF NO.: 6104.43.2020; 9903.88.15 Selah Underwood Disguise, Inc. 12120 Kear Place Poway, CA 92064 RE:  The tariff classification of costumes from China Dear Ms. Underwood: In your letter dated September 26, 2023, you requested a tariff classification ruling. The submitted sample, style 789123, identified as “Rapunzel,” is a girls’ costume dress. The upper front panel and the sleeves are constructed of 92 percent polyester and 8 percent elastane knit fabric; the back panel is constructed of 100 polyester woven fabric; and the lower panel has an outer layer of 100 percent polyester knit fabric with a lining of 100 percent polyester knit fabric. The garment will be imported in sizes S (4-6x), M (7-8) and L (10-12), as indicated in your letter.   The dress has styling features, small sequins sewn on the front panel with a princess character charm below the neckline, a zipper closure on the back and multiple layers surrounding the skirt part of the dress.  It also features well-made construction of the waist and well-made hem edges.   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. Because, the garment is made up of different fabrics, it is considered a composite good. Such garments are classified by that fabric that provides the essential character, General Rules of Interpretation 3 (b), Harmonized Tariff Schedule of the United States (HTSUS), noted.  In this case, the knit fabric which comprises the upper front panel of the dress provides the essential character. Consequently, the applicable subheading for style 789123 will be 6104.43.2020, 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6104.43.2020, 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 6104.43.2020, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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/current. 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, Steven A. Mack Director National Commodity Specialist Division