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HQ 087368


September 7, 1990

CLA-2 CO:R:C:G 087368 DRR

CATEGORY: CLASSIFICATION

TARIFF NO.: 6504.00.9015

Mr. Marty Langtry
Castelazo & Associates
5420 West 104th Street
Los Angeles, California 90045

RE: Dress up hat; request for reconsideration; HRL 085184 affirmed

Dear Mr. Langtry:

This is in reference to your letter dated June 4, 1990, on behalf of Lakeshore Curriculum Materials, requesting reconsideration of the classification of a child's hat under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The merchandise at issue is represented by a hat made of 100 percent woven polypropylene plaited strips which are less than 5 millimeters in width. The hats are made by sewing the strips together in overlapping spirals, starting at the crown and continuing out to the brim. The hats will be imported from Taiwan. After importation, a band and artificial flower will be added. The hats will be included in a set of children's dress up articles sold as a mix and match costume collection known as "Grandma's Trunk". Headquarters Ruling Letter (HRL) 085184, dated September 22, 1989, classified the hat in subheading 6504.00.9015, HTSUSA.

Your request for reconsideration states that you believe that the hat should have been classified in Heading 9505. You further state that you believe the hat is excluded from Chapter 65 on the basis of Note 1(c) which excludes doll's hats, other toy hats or carnival articles of Chapter 95. You also state that the hat, although it is constructed of a fairly durable material, is nevertheless classifiable under heading 9505.

ISSUE:

Whether the merchandise is classifiable as toys or wearing apparel.

LAW AND ANALYSIS:

Classification under the HTSUSA is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Heading 9505, HTSUSA, provides for festive, carnival or other entertainment articles. Heading 6504, HTSUSA, provides for hats and headgear, plaited or made by assembling strips of any material.

The Explanatory Notes to the HTSUSA constitute the official interpretation of the tariff at the international level and may be consulted for guidance as to the correct international interpretation of the various HTSUSA provisions. Although the Explanatory Notes to Heading 9505 state that it covers festive, carnival and other entertainment articles, the hat at issue does not fall within the purview of this heading. The style and material are typical of hats which could be used for normal, everyday wear. It is not a doll's hat, toy hat or carnival article and is therefore not excluded from Chapter 65 on the basis of Note 1(c).

The durability of the article, although a factor for consideration, is not dispositive of its classification. For example, articles of fancy dress made of textiles are classified in Chapters 61 and 62 regardless of the fact that many such articles are not durable and have limited functional use as clothing. Furthermore, the examples given in HRL 085696 of articles which are classifiable in heading 9505, i.e., masks, false ears and wigs, are clearly articles of fancy dress, whether or not they are made of durable materials.

Fancy dress is defined in Mary Brooks Picken's, The Fashion Dictionary at 134 (3rd. ed. 1973) as a "costume representing a nation, class, calling, etc., as worn to a costume ball or masquerade party." Consideration has been given to the question of whether dress up articles are distinguishable from fancy dress and therefore within the purview of Chapter 95. Fancy dress costumes are used by people of all ages, but only on special occasions,
whereas dress up articles are used by small children for year-round play activity. Another difference considered is that the articles in question are used to simulate relatively normal adult activities, as opposed to fancy dress articles which are more likely to simulate famous persons, fictitious characters or fanciful beings. However, the distinctions between fancy dress articles and dress up articles are not dispositive of the issue of classification. Dress up articles are basically articles of fancy dress, represent a "nation, class, calling, etc.", as defined above, and are essentially costumes.

In contrast to articles classifiable in Heading 9505, the hat in question, at the time of importation, does not have the characteristics of a festive, carnival or other entertainment article. The importer's intention to use it with dress up sets after importation is of no legal relevance in determining the classification at the time of importation. Therefore, the hat is not classifiable under heading 9505. HRL 085184 properly determined that the hat is not of a style used for a particular costume or occasion.

HOLDING:

The hat is classified under subheading 6504.00.9015, HTSUSA, as hats, plaited or made by assembling strips of any material, whether or not lined or trimmed, other, sewed, of man-made fiber, with a duty rate of 7.2 percent ad valorem and subject to textile category 659.

Due to the changeable nature of the statistical annotation and the restraint (quota/visa) categories applicable to textile merchandise, the importer should contact the local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected.Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and
changes, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

HRL 085184 is hereby affirmed.

Sincerely,


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