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NY B84581




August 14, 1997

CLA-2-62:RR:NC:WA:353 B84581

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.20.9050; 6114.30.3070; 6114.30.1020; 6217.10.9530

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

RE: The tariff classification of a Girl's Hula Costume from China

Dear Ms. Mason

In your letter dated April 14, 1997, received in our office on April 17, 1997, you requested a classification ruling. A sample was submitted for examination with your request and will be returned. We regret the delay in giving you a response.

The submitted sample, vendor style number BR4960, is stated to consist of a nylon brief, a nylon halter top with sequin trim, a "grass skirt" made of strips of plastic and a Hawaiian lei stated to be made of nylon flowers shapes strung on a yarn with plastic separators. Both the brief and halter top are of knit construction and feature finished edges that are double stitched and turned over and sewn down with fully encased elasticized narrow fabric in the arm openings, leg openings, waist and collar. The "grass skirt" is made from strips of plastic, the majority of which are over 5mm in diameter. The lei is made from components made from woven fabric that have been cut in the shape of flowers and strung on yarn.

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 any 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 submitted sample of briefs and halter top are comparable in construction and durability. The amount of finishing is such that these articles are neither flimsy in nature or construction, nor lacking in durability.

In as much as the girl's hula costume costume consists of two distinct textile 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 in sets for retail sale.

Note 13 of Section XI requires that the textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. If a set cannot exist by application of Note 13, the articles which may be packaged with the garments must also be classified separately. Accordingly the accessory "grass skirt" and lei must also be classified separately.

The applicable subheading for the "grass skirt" will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for " Other articles of plastics and articles of other materials of heading 3901 to 3914: Articles of apparel and clothing accessories (including gloves): Other: other: Other". The rate of duty will be five percent ad valorem.

The applicable subheading for the halter top will be 6114.30.1020, HTS, 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 applicable subheading for the brief will be 6114.30.3070, HTS, which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other: Other: Women's or girls'." The rate of duty will be 15.7 percent ad valorem. The textile category designation is 659.

The applicable subheading for the Hawaiian lei will be 6217.10.9530, HTS, which provides for "Other made up clothing accessories; parts of garments or of clothing accessories, other than those of Heading 6212: Accessories: Other: Other: Of man-made fibers". The rate of duty will be 15.2 percent ad valorem. The textile category designation is 659.

Based upon international textile trade agreements products of Hong Kong and Taiwan 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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