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NY B85646




August 12, 1997

CLA-2-62:RR:NC:WA:353 B85646

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.3054

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

RE: The tariff classification of a Plush Puppy costume from China

Dear Ms. Mason

In your letter dated May 16, 1997, received in our office on May 20, 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 sizes. For the 2-4 size the style number will be 826J and for the 4-6 size, the style number will be 863U. The submitted sample is stated to be made up from plush polycotton which we assume is in chief weight man-made fiber and upon examination is of knit construction. The costume has two components, a full body garment and a matching hat made to look like a dalmatian puppy. The full body plush puppy garment features long sleeves and pants with edges that are turned over and sewn. The neckline has a capping on the inside and there is an 11 inch opening at the rear with a velcro closure to allow the garment to be put on. There is also a tail at the rear that is finished with inside stitching. The accompanying hat has a lining, finished edges, ears and a velcro closure at the neck. Both the garment and hat have printed spots to resemble a dalmatian's spots..

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 plush puppy garment and hat 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 plush puppy garment.

The applicable subheading for the plush puppy garment, styles 826J and 863U will be 6114.30.3054 Harmonized Tariff Schedule of the United States (HTS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other: Coveralls jumpsuits and similar apparel: Women's or girls': Other." The rate of duty will be 15.7 percent ad valorem. The textile category is 659. There is no textile cateogy for the "puppy" hat as it is considered a hat of 9505.90.6000

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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