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NY B83582




June 17, 1997

CLA-2-61:RR:NC:WA:353B83582

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.62.4050; 6206.30.3060; 6217.10.9510; 6505.90.2060

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

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

Dear Mr. Allen:

In your letter dated March 19, 1997 you requested a classification ruling. A sample was submitted for examination with your ruling request.

The submitted sample, no style number, is a 4 piece Ninja costume, stated to be made of 100% cotton, consisting of a hood, blouse, belt and pants. It appears the costume could be equally worn by girls as well as boy as is considered unisex.

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 hood has an opening for the eyes and nose and is of woven construction except for a knit panel below the opening. All edges are turned and sewn down. The blouse, not knit, has long sleeves which feature string ties, a full front opening with no closures, no collar and a printed ninja dragon design on the left chest area. All edges are turned and sewn down. The belt is made from folded fabric whose edges have been turned under and sew down. The pants, not knit, has a fully elasticized hidden waistband and feature string ties, all edges are turned and sewn down.

The 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 construction.

Inasmuch as the Ninja costume consists of two distinct 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 top portion is not considered a jacket of heading 6201, HTSUSA, because, unlike the jackets of that provision, it is not intended for wear over other garments to provide warmth or shelter from the elements. The overall style of the garment is akin to that of a casual blouse.

The applicable subheading for the Ninja blouse will be 6206.30.3060, HTSUSA, which provides for "Women's or girls' blouses, shirts and shirt-blouses: Of cotton: Other: Other: Other: Girls': Other." The rate of duty will be 16.1 percent ad valorem. The textile category designation will be 341.

The applicable subheading for the belt will be 6217.10.9510, HTSUSA, which provides for "Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Accessories: Other: of cotton." The rate of duty will be 15.2 percent ad valorem. The textile category designation will be 359.

The applicable subheading for the pants will be 6204.62.4050, HTSUSA which provides for "Women's or girls' suits, ensembles, suit-type jackets, blazers, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: O cotton: Other: Other: Other: Trousers and breeches: Girls': Other: Other." The rate of duty will be 17.4 percent ad valorem. The textile category designation will be 348.

The applicable subheading for the hood will be 6505.90.2060 which provides for "Hats and other headwear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed: hair-nets of any material, whether or not lined or trimmed: Other: Of cotton, flax or both: Not knitted: and headwear of cotton: Other." The rate of duty will be 7.8 percent ad valorem. The textile category designation will be 359.

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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