CAFC Affirms Classification of Santa Claus Suit as Apparel, Not Festive Articles
The U.S. Court of Appeals for the Federal Circuit on April 29 affirmed a lower court ruling that found Santa Claus costumes imported by Rubies Costume Company are classifiable in the tariff classification as apparel, not as festive articles. CAFC ruled the Court of International Trade correctly found the costumes are “fancy dress” excluded from classification in tariff schedule chapter 95 (see 1711010028), it said in the decision.
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Note 1(e) to chapter 95 excludes from classification in that chapter “fancy dress, of textiles, of chapter 61 or 62.” Rubies argued that the Santa suit “does not constitute fancy dress because it does not constitute a usual and normal article of wearing apparel." The Santa Claus suit, though well-sewn, is a “festive costume worn for festive occasions," and “cannot be a normal article of wearing apparel.” Rubies argued the whole suit should be classified in Chapter 95.
Rubies had some years earlier argued the opposite. As the largest U.S. manufacturer of costumes, Rubies wanted CBP to find imported Halloween costumes imported by other companies should be considered apparel of chapter 61 or 62. In a 2003 decision, the Federal Circuit laid the groundwork that would later determine the classification of Rubies’ Santa Claus suits, finding “’textile costumes of a flimsy nature and construction, lacking in durability, and generally recognized as not being normal articles of apparel, are classifiable as ‘festive articles’ under chapter 95.”
Contrary to Rubies’ assertions, costumes like the Santa Claus suit may be considered apparel if they are “of durable and non-flimsy construction.” The jacket in the Santa Claus suit qualifies because it “has the features of a well-made textile costume,” CAFC said. Also, “the record shows that Rubies manufactures the jacket so that it can be worn and cleaned multiple times throughout the Christmas season, such that the jacket may survive several Christmas seasons,” it said.
(Rubies Costume Company v. U.S., CAFC # 2018-1305, dated 04/29/19, Judges Prost, Reyna and Hughes)
(Attorneys: Glenn Ripa for plaintiff-appellant Rubies Costume Company; Peter Mancuso for defendant-appellee U.S. government)