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HQ 084731


September 7, 1989

CLA-2 CO:R:C:G 084731 JBW

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.3070; 6211.43.0090

Ms. Lori Aldinger
Rite Aid Corporation
P. O. Box 3165
Harrisburg, PA 17105

RE: Classification of Halloween Costumes

Dear Ms. Aldinger:

Your letter of May 9, 1989, on behalf of the Rite Aid Corporation, addressed to our New York office, has been referred to this office for a binding ruling on the classification of Halloween costumes under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

You submitted three costume samples for classification. The first sample, Item # 9930, is a woven nylon multi-colored clown suit and matching cap, each with pompons of man-made fibers. The second sample, Item # 9926, is a monk costume with an attached hood that is constructed of knit polyester fabric and includes a cord belt. The third sample, Item # 9928, is a skeleton costume and accompanying hood, constructed of woven nylon. The samples are packaged for retail sale.

ISSUE:

What is the classification of the Halloween costumes under the HTSUSA?

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) set forth the legal framework in which merchandise is to be classified under the HTSUSA. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes and, unless otherwise required, according to the remaining GRI's taken in order.

Heading 9505, HTSUSA, provides for festive, carnival, or other entertainment articles. However, Legal Note 1(e) to this Chapter excludes from this Chapter "fancy dress" of textiles of Chapters 61 or 62. Prior Customs ruling letters have interpreted masquerade or party costumes of textile materials to fall within the exclusion of the Legal Note. Halloween costumes are therefore classifiable in either Chapter 61 or Chapter 62 of Section XI.

The clown costume and the monk costume are retail packages containing items that are classifiable under different headings. The clown costume package contains a clown suit covered under Heading 6211, and a clown hat, classified under Heading 6505, each item with pompons, covered under Heading 5808. The monk costume package contains a robe, classified under Heading 6114, and a cord belt, classified under Heading 5607. Note 13 of Section XI requires that textile garments of different headings be separately classified, even if put up in sets for retail sale. This Note, however, does not prevent single garments packaged with other items from being classified as sets.

Each package contains a single garment with other items and, consequently, is not within the exclusion of Section Note 13. GRI 3 applies when goods are classifiable under two or more headings. GRI 3(b) covers goods put up in sets for retail sale. The Explanatory Notes, which represent the official interpretation of the HTSUSA at the international level, for GRI 3(b) define "goods put up in sets for retail sale." Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products put up together to meet a particular need or carry out a specific activity, and (c) are put up in a manner suitable for sale directly to users without repacking. The clown and monk costumes therefore are sets, the specific activity being the participation in Halloween activities.

GRI 3(b) requires classification of goods put up in sets as if they consisted of the component that gives them their essential character. The Explanatory Notes state that the factor determining essential character may vary as between different kinds of goods. The Notes suggest that essential character may be determined by the nature of a component or material, its bulk, quantity, weight, or value, or by the role of a constituent material in relation to the use of the goods. In each package, the garment imparts the essential character to the set. The garment has the greatest bulk, weight, and value, and it provides the principal costume feature of the set.

The garments are not identifiable as men's or women's and therefore are considered women's garments. The design and construction of the garments do not permit them to be classified under precise headings and, therefore, the items are classifiable under "other" categories. The clown costume, constructed of woven nylon, is classified under subheading 6211.43.0090, HTSUSA, as other garments, women's or girl's, of man-made fibers, other. The monk costume, being constructed of knitted polyester, is classified under subheading 6114.30.3070, HTSUSA, other garments, knitted or crocheted, of man-made fibers, other, other, women's or girl's.

The final item to be classified is the skeleton costume. This costume consists of a garment and a hood, both of woven nylon. The Explanatory Note 9 to Heading 6505 requires classification of detachable hoods with the garments to which they belong; consequently, the hood is classified with the skeleton suit. The skeleton costume is classified under subheading 6211.43.0090, HTSUSA, as other garments, women's or girl's, of man-made fibers, other.

HOLDING:

The clown costume, Item # 9930, and the skeleton costume, Item # 9928, are classified under subheading 6211.43.0090, HTSUSA, with a rate of duty of 17 percent ad valorem, and fall within textile category 659. The monk costume, Item # 9926, is classified under subheading 6114.30.3070, HTSUSA, with a rate of duty of 16.1 percent ad valorem, and falls within textile category 659. Garment and clothing accessories entered as components of sets require separate visas and separate statistical reporting for quota purposes, pursuant to the directive of December 23, 1988, from the Committee for the Implementation of Textile Agreements. The textile category for the clown hat, from subheading 6505.90.6060, HTSUSA, is 659, and the textile category for the cord belt to the monk's outfit, from subheading 5607.50.4000, HTSUSA, is 669.

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

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