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NY B86150




August 8, 1997

CLA-2-62:RR:NC:WA:353 B86150

CATEGORY: CLASSIFICATION

TARIFF NO.: 6211.33.0061; 6217.10.9530; 9505.90.6000

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

RE: The tariff classification of a boy's fantasy dress up kit from China

Dear Ms. Mason

In your letter dated June 3, 1997, you requested a classification ruling. A sample of the kit was submitted for examination.

The submitted sample, style HK989000 is stated to be made of man-made textile materials which appears woven. It consists of two collarless capes, two boot covers, two belts, one collar, one "v" shape tenie(yoke), four cuffs, two hoods and two eye masks. The kit is configured with reversible components so the wearer can choose a different color sceme to pretend to be a different character. The collarless capes are made up of two layers of fabric, finished edges and a velcro closure at the neck. The boot covers, belts, collar yoke, cuffs and one mask is also made up of two layered fabric, finished edges and except for one mask has velcro closures. One mask is a piece of narrow fabric with eye slits and the other, reversible, has an elastic band to hold the mask in place.

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.

In as much as the dress up kit consists of two distinct garments, the capes, 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 accessories must also be classified separately.

The overall amount of finishing of the capes, belts, collar, and tenie(yoke) is such that these articles are considered neither flimsy in nature or construction, nor lacking in durability. The boot covers, hoods, cuffs and two eye masks are considered as articles of Chapter 95. The applicable subheading for the capes will be 6211.33.0061, Harmonized Tariff Schedule of the United States (HTS), which provides for "Track suits, ski-suits and swimwear; other garments: Other garments, men's or boys': Of man-made fibers: Other". The rate of duty will be 16.7 percent ad valorem. The textile category designation will be 659.

The applicable subheading for the belts, collar and tenie(yoke) 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.

The applicable subheading for the boot covers, hoods, cuffs and two eye masks will be 9505.90.6000 (HTS) which provides for festive, carnival or other entertainment articles, including magic tricks and practical jokes articles; parts and accessories thereof: Other: Other." The rate of duty will be free.

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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