United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1990 HQ Rulings > HQ 0082527 - HQ 0082703 > HQ 0082625

Previous Ruling Next Ruling


HQ 082625


July 21, 1989

CLA-2 CO:R:C:G 082625 CMR

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.1020; 6104.63.2010; 6114.30.3060; 6103.43.1520; 6104.43.2010; 6114.30.3070; 6117.80.0030; 6217.10.0030; 6117.10.2000; 6114.30.2020; 6115.11.0000; 6115.12.0000; 9505.90.6000

Mr. H. Schaten
Natural Nydegger Transport Corp.
One World Trade Center
Suite 1565
New York, New York 10048

RE: Classification of Halloween costumes under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)

Dear Mr. Schaten:

This ruling is in response to your letter of June 29, 1988, on behalf of Topstone Industries, requesting classification of various Halloween costumes.

FACTS:

You submitted four adult costumes and twelve teenage-adult costumes for classification. All of the costumes are marked one size fits all. The four adult costumes are of a female pirate, a male pirate, a french maid, and a nun. These costumes are made of 100 percent knitted polyester. The twelve teenage-adult costumes are all for women or girls, and all include fishnet stockings and leotards. The leotards are made of 100 percent knitted nylon. The costumes include a devil, clown, army recruit, bride, convict, tuxedo outfit, pirate, cheerleader, wench, maid, witch, and nurse. The costume packages also include additional items to complete the costumes such as collars, cuffs, skirts, headwear, puffed sleeves, etc.

ISSUE:

Are the Halloween costumes classifiable as toys in Chapter 95, or are they considered fancy dress classifiable in Section XI by application of exclusion Note 1(e) of Chapter 95?

LAW AND ANALYSIS:

Under the HTSUSA, toys are classified in Chapter 95. How- ever, Note 1(e) excludes articles of "fancy dress, of textiles, of chapter 61 or 62" from classification within Chapter 95.

Fancy dress is defined in Mary Brooks Picken's The Fashion Dictionary as:

Costume representing a nation, class, calling, etc., as worn to costume ball or masquerade party. (Page 134)

Webster's Third New International Dictionary, Unabridged, at 822 (1965) defines fancy dress as:
a costume (as for a masquerade or party) departing from currently conventional style and usu. representing a fictional or historical character, an animal, the fancy of the wearer, or a particular occupation . . .

The Note 1(e) exclusion includes all fancy dress of textile materials and appears to leave no room for differentiating between costumes based on their construction, utilitarian value, and use.

In October 1983, the Nomenclature Committee of the Customs Cooperation Council, at the request of the Australian Administration, considered the classification of children's "Spiderman" and "Hulk" suits; a cowboy suit composed of a waistcoat and chaps with holster, of textile material; a cowboy suit composed of a waistcoat and trousers incorporating a simulated belt with holster, of textile material; and an Indian girl costume consisting of a dress, a headband and simulated braids, of textile material. The classification issue then, as in this case, was whether the costumes were classifiable as toys in Chapter 97 (now known as Chapter 95), or as textile articles of Section XI. The Committee decided the costumes were fancy dress, classifiable in Section XI by application of exclusion Note 1(e) to Chapter 97 (now Chapter 95). Annex F/5 to Doc. 30.550 E (NC/51/Oct. 83).

Although not bound by this decision of the Nomenclature Committee, Customs believes it illustrates the intent of the Note 1(e) exclusion to Chapter 95, and the meaning of fancy dress as it is used in that exclusion. In accordance with the Committee's decision and Note 1(e) to Chapter 95, costumes of textile materials are classifiable in Section XI.

Note 13 of Section XI provides:

Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale.

Note 13 of Section XI requires that textile garments of differ- ent 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 13, the articles which may be packaged with the garments must also be classified separately. How- ever, costumes consisting of single garments with accessories do not fall into the purview of Headnote 13. Therefore, single garments with accessories may be classifiable as sets by application of General Rule of Interpretation 3(b) according to the item in the set from which the set derives its essential character. Customs believes that the essential character of costumes consisting of single garments with accessories is generally imparted by the garment since without the garment you would merely have a collection of accessory items.

Some of the costumes at issue have hats among their accessories. Hats are generally classified in Chapter 65 of the HTSUSA. However, Chapter 65, Note 1(c) excludes "doll" hats, other toy hats or carnival articles of Chapter 95. Chapter 95, Note 1(e) excludes sports clothing or fancy dress, of textiles, of Chapter 61 or 62. While the costume hats could be considered to fall within the meaning of fancy dress of textiles, they would not be classified in Chapter 61 or 62, but in Chapter 65, therefore the exclusionary note does not apply.

HOLDING:

The submitted costumes are classifiable in the following manner.

The female pirate costume top is classifiable under the provision for other garments, knitted or crocheted, of man-made fibers, tops in subheading 6114.30.1020, HTSUSA, textile category 639, dutiable at 30 percent ad valorem. The pants are classifiable under the provision for women's knitted or crocheted trousers and breeches of synthetic fibers in subheading 6104.63.2010, HTSUSA, textile category 648, dutiable at 30 percent ad valorem. The pirate hat and eye patch are classifiable as toys in subheading 9505.90.6000, HTSUSA, dutiable at 3.1 percent ad valorem.

The male pirate top is classifiable under the provision for other garments, knitted or crocheted, of man-made fibers, other in subheading 6114.30.3060, HTSUSA, textile category 659, dutiable at 16.1 percent ad valorem. The pants are classifiable under the provision for men's knitted or crocheted trousers and breeches of synthetic fibers in subheading 6103.43.1520, HTSUSA, textile category 647, dutiable at 30 percent ad valorem. The pirate hat and eye patch are classifiable as toys in subheading 9505.90.6000, HTSUSA, dutiable at 3.1 percent ad valorem.

The french maid dress is classifiable under the provision for women's knitted or crocheted dresses of synthetic fibers in subheading 6104.43.2010, HTSUSA, textile category 636, dutiable at 17 percent ad valorem. The apron is classifiable under other knitted or crocheted garments of man-made fibers in subheading 6114.30.3070, HTSUSA, textile category 659, dutiable at 16.1 percent ad valorem. The maid's headband is classifiable as an other accessory of man-made fibers in subheading 6117.80.0030, HTSUSA, textile category 659, dutiable at 15.5 percent ad valorem.

The nun's dress is classifiable under the provision for women's knitted or crocheted dresses of synthetic fibers in subheading 6104.43.2010, HTSUSA, textile category 636, dutiable at 17 percent ad valorem. The rope belt is classifiable under the provision for other made up clothing accessories, of man-made fibers in subheading 6217.10.0030, HTSUSA, textile category 659, dutiable at 15.5 percent ad valorem. The nun's headpiece is classifiable under the provision for other made up clothing accessories, knitted or crocheted, shawls, scarves, mufflers, mantillas, veils and the like, of man-made fibers in subheading 6117.10.2000, HTSUSA, textile category 659, dutiable at 12 percent ad valorem.

The twelve teenage-adult costumes consist basically of leotards and stockings. Additional articles--skimpy, net skirts, net sleeves, eye patches, assorted headwear, etc.--largely create the costume when worn with the packaged leotard and stockings. Articles such as the net skirts, sleeves, and some headwear will generally be classifiable in Chapters 61 or 62. Other articles such as masks, eye patches, false ears and noses, horns, tails, etc. will be classifiable in Chapter 95 as toys.

The leotards are classifiable under the provision for other garments, knitted or crocheted, of man-made fibers, bodysuits and bodyshirts in subheading 6114.30.2020, HTSUSA, textile category 659, dutiable at 34.3 percent ad valorem. The stockings are classifiable under the provision for knitted or crocheted panty hose and tights. If of synthetic fibers, measuring per single yarn less than 67 decitex, the stockings are in subheading 6115.11.0000, HTSUSA; if of synthetic fibers, measuring per single yarn 67 decitex of more, they are in subheading 6115.12.000, HTSUSA. Both subheadings include the textile category 632, and are dutiable at 17 percent ad valorem.

The net sleeves and net skirts are classifiable under the provision for other made up clothing accessories, knitted or crocheted, other accessories, of man-made fibers in subheading 6117.80.0030, HTSUSA, textile category 659, dutiable at 15.5 percent ad valorem. The remaining articles such as masks, eye patches, false ears and noses, horns, tails, etc. will be classifiable in Chapter 95 as toys in subheading 9505.90.6000.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: