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NY B84580




August 14, 1997

CLA-2-62:RR:NC:WA:353 B84580

CATEGORY: CLASSIFICATION

TARIFF NO.: 6211.43.0091

Ms. Anne Mason
Lillian Vernon
543 Main Street
New Rochelle, New York 10801

RE: The tariff classification of a Kangaroo costume from China

Dear Ms. Mason

In your letter dated April 16, 1997, received in our office on April 17, 1997, you requested a classification ruling. A sample was submitted for review and will be returned. We regret the delay in giving you a response.

The submitted sample will be available in two children's sizes. The vendor's style number is BR4935-1M. The submitted sample is stated to be made up from polycotton which we assume is in chief weight man-made fiber and upon examination is of not- knit construction. The costume has various components, a full body garment and matching designed to be used with the costume. The accessories include a matching hat made to look like the face of a kangaroo with ears, claws(gloves), feet and a stuffed baby kangaroo that can be placed in the pouch. The full body kangaroo garment is collarless, has no sleeves or legs, has stuffing to give it body, a stuffed tail at the rear, a sewn in pouch at the front, is fully lined, has completely finished edges and inside seams, snap closures at the shoulders to allow the garment to be put on and off, and a an elasticized narrow fabric that serves as a separator for the legs. The hat is also lined and stuffed and is worn like a hood with the face of a kangaroo at the top which features plastic eyes, ears, nose and yarn for the mouth. The hat is secured under the chin with a velcro closure and can be attached to the kangaroo garment with two metal snaps. The claws and feet are also stuffed with three digits each that is worn on top of each hand and foot and is secured there by means of an elasticized fabric band and velcro closures. The baby kangaroo is 6 inches in height, is stuffed and has a stuffed tail.

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 9505, 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 9505.90.6090, 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 overall amount of finishing of the kangaroo garment and accessories is such that they are neither flimsy in nature or construction, nor lacking in durability.

GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods "shall be classified as if they consisted of the material component which gives them their essential character." In this case the hat is governed by GRI 3(b) because this item is packaged as an accessory with a single garment wherein each item in the set is classifiable under a separate heading. Pursuant to GRI 3(b), however, the accessory items is the set are classified in accordance with that article from which the set derives its essential character. Customs believes that the essential character of costumes consisting of a single garment with accessories is generally imparted by that garment, which in this case is the kangaroo garment.

The applicable subheading for the Kangaroo costume including accessories, style BR4935-1M will be 6211.43.0091 Harmonized Tariff Schedule of the United States (HTS), which provides for "Track suits, ski-suits and swimwear; other garments; Other garments, women's or girls': Of man-made fibers: Other." The rate of duty will be 16.7 percent ad valorem. The textile category designation is 659. The accessory components designed to be used with the costume; the claws, feet, hat and baby kangaroo are considered items of 9505.90.6000 and will not require separate quota category.

Based upon international textile trade agreements products of China 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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