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NY B83580




June 17, 1997

CLA-2-61:RR:NC:WA:353 B83580

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.53.2020; 6114.30.1020; 6211.43.0091; 9505.90.6090

Mr. Dan E. Allen
Miami Valley Worldwide, Inc.
1300 E. Third Street
Dayton, OH 454403

RE: The tariff classification of a children's Princess/Ballerina Costume from Hong Kong or Taiwan

Dear Mr. Allen:

In your undated letter, received in our office on March 19, 1997, you requested a classification ruling. A sample was submitted for examination with your ruling request.

The submitted samples, no style numbers appear to be two distinct costumes. The Princess costume appears to consists of a skirt, over skirt, halter top, and stole. The Ballerina costume appears to consist of a skirt, over skirt, halter top and veil. They are stated to be made from man-made fibers.

ISSUE:.

Whether the costumes are festive articles of chapter 95 or of textile articles of fancy dress classifiable under chapter 61 or 62.

LAW AND ANALYSIS

Classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is made in accordance with the General Rules of Interpretation (GRI's). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and ant relative section of the chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and the headings and legal notes do not otherwise require, the remaining GRI's may then be applied. The Explanatory Notes (Ens) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRIs.

Heading 9505, HTSUSA, includes articles which are for "Festive, carnival, or other entertainment." It must be noted, however, that Note 1(e), chapter 95, HTSUSA, does not cover "fancy dress, of textiles, of chapter 61 or 62." The EN's to 9595, state that the heading covers:

(A) Festive, carnival or other entertainment articles, which in view of their intended use are generally made of non-durable material. They include:

(3) Articles of fancy dress, e.g., masks, false ears and noses, wigs, false beards and moustaches (not being articles of postiche- heading 67.04), and paper hats. However, the heading excludes fancy dress of textile materials,, of chapter 61 or 62.

In interpreting the phrase "fancy dress, of textiles, of chapter 61 or 62," Customs initially took the view that fancy dress included "all" costumes regardless of quality, durability, or the nature of the item. However, Customs has reexamined its view regarding the scope of the term "fancy dress" as it related to costumes. On November 15, 1994, Customs issued Headquarters Ruling Letter (HRL) 957318, which referred to the settlement agreement of October 18, 1994, reached by the United States and Traveler Trading. In HRL 957318, Customs stated that it had agreed to classify as festive articles in subheading 9595.90.6090, costumes of a flimsy nature and construction, lacking in durability, and generally recognized as not being a normal article of apparel,

In view of the aforementioned, Customs must distinguish between costumes of chapter 95 (festive articles), and costumes of chapters 61 and 62 (articles of fancy dress). This can be accomplished by separately identifying characteristics in each article that would indicate whether or not it is of a flimsy nature and construction, lacking in durability, and generally recognized as a normal article of apparel.

The Princess costume consists of a knit skirt with a waistband of rubber fully encased in turned over fabric and features knit lace trim attached to a finished hem that has been turned over and sewn down. The knit halter top features rubber elastic encased in fabric at the top and bottom openings. The over skirt has a string tie attached with visible overlock stitching and has unfinished or raw edges on the sides and hem. The stole, approximately 4.5 inches wide, has a pile surface, raw edges and has a mock plastic "jewel" button closure.

The Ballerina costume consists of a knit skirt with a waistband of rubber fully encased in turned over fabric and sewn down. The woven halter top has elastic at the top and bottom that is fully encased in fabric and features elasticized, knit lace shoulder straps. The over skirt has exposed elastic sew to the waist with visible overlock stitching and all unfinished edges. The veil has an exposed elastic headband sewn to knit lace fabric with all unfinished edges.

Inasmuch as the Princess and Ballerina costume each consists of different garments, Note 13, Section XI, of the HTSUSA is applicable and provides:

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

The Princess and Ballerina knit skirts of man-made fiber are classified in subheading 6104.53.2020, HTSUSA, which provides for "Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other: Girls'." The rate of duty will be 16.7 percent ad valorem. The textile category designation is 642.

The Princess knit halter top is classified in subheading 6114.30.1020, HTSUSA, which provides for "Other garments, knitted or crocheted: Of man-made fibers: Tops: Women's or girls'." The rate of duty will be 29.5 percent ad valorem. The textile category designation is 639.

The Ballerina woven top is classified in subheading 6211.43.0091, HTSUSA, which provides for "Track suits, ski-suits and swimwear; other garments: Of man-made fibers: Other." The rate of duty will be 16.7 percent ad valorem. The textile category designation is 659.

The above named items at issue in this ruling request are comparable in construction and durability. The amount and quality of finishing is such that the articles are neither flimsy or non-durable.

The Princess stole and over skirt and the Ballerina veil and over skirt are classified in subheading 9505.90.6090, HTSUSA, which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other: Other." The rate of duty is free.

Based upon international textile trade agreements products of Hong Kong and Taiwan are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, 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.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Martin Weiss at 212-466-5881.

Sincerely,

Paul K. Schwartz
Chief, Textiles and Apparel Branch

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