CBP Finds Full Santa Claus Costume to be Outside Festive Article Heading
An entire Santa Claus costume by Rubie’s Costume could not be classified as a festive article under Harmonized Tariff Schedule heading 9505, said CBP in a June 20 ruling. The ruling, HQ 237067, came in response to a request on behalf of Rubie’s Costume and to comments delivered during an Oct. 23 meeting with CBP office members.
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Rubie’s Costume argued that the entire Santa costume was classifiable under subheading 9505, HTS, which provides for “festive, carnival or other entertainment articles, including magic tricks and practical joke articles.” Using a multi-prong test, CBP determined whether textile costumes were of a “flimsy nature” or if they could be classified as ‘wearing apparel’ by factors like “styling, construction, finishing touches and embellishments.” CBP ruled that most of costume’s components could be classified as “well-made articles of apparel” or “men’s garments”, excluding the costume’s beard and wig. The Santa suit could not be classified together as a retail set, and its separate components fall under different HTS subheadings. The only components classifiable under subheading 9505 and duty-free were the costume’s beard and wig.
CBP ruled that the costume’s top could be classified under subheading 6105 as a men’s or boy’s shirt, and is subject to a 28.2 percent duty rate. The costume’s gloves were classified under subheading 6116, which provides for “gloves, mittens and mitts,” and are subject to an 18.6 percent duty rate. CBP also ruled that the Santa sack is classified under subheading 4202, which covers knapsacks and backpacks, and is subject to a 17.6 percent duty rate.