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HQ 085124

October 12, 1989

CLA-2 CO:R:C:G 085124 SLR

CATEGORY: CLASSIFICATION

TARIFF NO.: 6211.32.0080; 6211.33.0060

Ned H. Marshak, Esquire
Sharretts, Paley, Carter & Blauvelt, P.C. 1707 L Street, N.W.
Washington, D.C. 20036

RE: Beetlejuice Prankster Jacket

Dear Mr. Marshak:

This ruling is in response to your letter of July 13, 1989, on behalf of your client, Kenner Products, requesting the classification of a Beetlejuice Prankster Jacket under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample was submitted for our examination.

FACTS:

The submitted sample consists of an unconstructed style jacket in a black and white stripe pattern, designed to fit a child. The jacket has three hidden tricks: a squirting collar flower, two bloody bugs, and a snake that pops out of a pocket. On the breast pocket of the jacket is the word "Beetlejuice" and a facsimile of the face of the character from the movie of the same name. The jacket is so designed to allow the wearer to resemble Beetlejuice the ghost.

Kenner Products plans to import the subject jackets separately (in bulk) or packaged with the tricks as a retail unit. Reportedly, the jackets will only be sold with the tricks.

ISSUE:

Is the Prankster Jacket classifiable as a toy in Chapter 95, or is it 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. Note 1(e), however, 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 (1969) 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 above definitions seem to include only those items worn for a specific occasion or holiday. Customs has determined, however, that the parameter of "fancy dress" is not so limited. Nonfestive impersonation garb will suffice.

Here, the Prankster Jacket is part of the Beetlejuice costume. Unlike HRL 083387 involving "Dress 'n Dazzle" dress-up outfits, the jackets in question may be imported as bulk articles or as an element of a set. In turn, we cannot be certain as to whether these jackets will ultimately be sold with the novelty tricks as a set. Hence, the jackets constitute "fancy dress."

Following the mandate of Chapter 95 Note 1(e), heading 6203 covering "[m]en's or boys' suits...suit-type jackets..." seems to describe the merchandise at hand. Note 3 to Chapter 62, however, states that the outer shell of a jacket must consist of four or more panels. Since the Prankster Jacket sports only three panels, heading 6211 for "[t]rack suits, ski-suits and swimwear, other garments" more aptly applies.

HOLDING:

The merchandise in issue, imported in either bulk form or packaged with novelty tricks as a set, is classifiable under subheading 6211.32.0080, HTSUSA, which provides for track suits, ski-suits and swimwear, other garments, of cotton, other, textile category 359, dutiable at 8.6 percent ad valorem. If determined to be of man-made fibers, the jackets are classifiable under subheading 6211.33.0060, HTSUSA, as other garments, of man-made fibers, other, textile category 659, dutiable at 17 percent ad valorem.

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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