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NY B84998





July 8, 1997

CLA-2-62:RR:NC:WA:353 B84998

CATEGORY: CLASSIFICATION

TARIFF NO.: 6211.42.0056; 6211.42.0081

Mr. Robert LaRocca
Small World Toys
P.O. Box 3620
Culver City, California 90231-3620

RE: The tariff classification of children's costume sets from China

Dear Mr. LaRocca

In your letter dated May 15, 1997, received in our office on May 22, 1997, 1997, you requested a classification ruling. Samples of three children's costume sets were submitted for examination and will be returned per your request.

The submitted sample sets, stated to be made from 100% cotton, are not knit and consist of :

Item # 9910 0 - Doctor's Set
Play smock & mask
Plastic accessories: reflex hammer otoscope, oral mirror, stethoscope

Item # 9911 - Nurse's Set
Play smock & hat
Plastic accessories: Blood pressure gauge, thermometer, syringe

Item# 9912 - Chef's Set
Play apron & hat
Plastic accessories: Rolling pin, 2 cookie cutters, spatula, spoon & mixer

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 smocks of items 9910 & 9911 feature a finished collar with tuned over fabric, sewn down; a full front opening secure with velcro closures that are turned over and finished; short sleeves and hem that is turned over and finished. There are no raw edges or visible raw edges finished with overlock stitching. There is a pocket below the waist. They can be worn by both boys and girls and are considered unisex. The apron of item 9912 features a large center pocket with two partitions; a neck strap that secures at one end with a velcro closure and two waist straps for securing the apron at the rear. All edges are finished and turned over and sewn. There are no raw edges or visible raw edges finished with overlock stitching. The apron can be worn by both boys and girls and are considered unisex.

The overall amount of finishing is such that the smocks and apron are neither flimsy in nature or construction, not 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 plastic accessories and textile hats or mask are governed by GRI 3(b) because these items are packaged as accessories 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 smock or apron.

The applicable subheading for the smocks of Items 9910 & 9911 will be 6211.42.0056, 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 cotton.... Blouses, shirts and shirt blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206: Other." The rate of duty will be 8.4 percent ad valorem. The textile category designation is 341. The apron of Item 9912 is classified in Heading 6211.42.0081 (HTS) which provides for "Track suits, ski-suits and swimwear; other garments: Other garments, women's or girls': Of cotton; Other." The rate of duty will be 8.4 percent ad valorem. The textile category designation is 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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