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NY B86761




August 20, 1997

CLA-2-62:RR:NC:WA:353 B86761

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.53.2020; 6117.10.2030; 6117.80.9540; 9503.90.0030; 9615.11.4000

Ms. Laura Proctor
J.C. Penny Purchasing Corporation
6501 Legacy Drive
Plano, Texas 75024-3698

RE: The tariff classification of a costume set from China

Dear Ms. Proctor

In your letter dated June 19, 1997 received in our office on June 23, 1997, you requested a classification ruling. Samples were submitted for examination and will be returned per your request.

The submitted sample is lot number (synonymous with the style number) is 921-0758. The suppliers style number is 5557NJP. The set consists of a bride costume and a ballet costume. The bride costume consists of a skirt, veil, wristband, shoes and costume jewelry. The skirt is a unhemmed skirt of 100% polyester netting that features a 2 1/4 inch ruffled knit polyester outer waistband which is secured to a 3/4 inch inner elastic waistband with double parallel stitching. The veil features ruffled 100% polyester satin over a plastic horseshoe headband to which is attached a veil of knit polyester netting. The wristband or wrist bouquet is made up of a 3/4 inch elastic band to which is attached knit 100% polyester satin onto which is a stain polyester bow on 100% polyester net. The shoes are made of plastic and feature a clear vinyl strap with glitter. The costume jewelry is of plastic and consist of a ring and matching earrings.

The ballet costume consists of a tutu, ballet slippers, tiara, costume jewelry, and wand. The tutu is unhemmed of knit 100% ployester netting with a 2 1/4 inch ruffled polyester outer waistband which is secured to 3/4 inch inner elastic waistband with double parallel stitching. The tutu also features a turned 3 1/2 inch fabric at the waist for a layered look. The ballet shoes feature an upper of 100% polyester with a satin bow attached to the top with a separate sole of PVC vinyl. The tiara and "pearl" necklace is of plastic. The wand is made of a PVC tube with a strip of ribbon at the top, topped by a five pointed star of mylar plastic.

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.

While both the bride skirt and ballet tutu have an unfinished hem, they each feature a stylized ruffled outer waistband and a 3/4 inch inner waistband with double parallel stitching. Also leaving the netting unhemmed is not unusual as netting construction does not fray easily. The overall amount of finishing is such that these articles are neither flimsy in nature or construction, nor lacking in durability.

In as much as the costume set consists of two distinct garments, the skirt and the tutu, 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 applicable subheading for the bride skirt and ballet tutu will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTS) which provides for "Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other: Girls'." The rate of duty will be 16.4 percent ad valorem. The textile category designation is 642.

The applicable subheading for the bride veil will be 6117.10.2030 (HTS) which provides for "Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Shawls, scarves, mufflers, mantillas, veils and the like: Of man-made fibers: Other." The rate of duty will be 11.8 percent ad valorem. The textile category designation will be 659.

The applicable subheading for the bride wristband will be 6117.80.9540 (HTS) which provides for Other made clothing accessories, knitted or crocheted, knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Of man-made fibers: Other." The rate of duty will be 15.2 percent ad valorem. The textile category designation is 659.

The applicable subheading for the bride shoes and ballet wand will be 9503.90.0030 (HTS) which provides for "Other toys; reduced size ("scale") models and similar recreational models, working or not; puzzles of all kinds; and accessories thereof: Other: Other toys (except models), not having a spring mechanism". The rate of duty will be Free.

The applicable subheading for the plastic tiara will be 9615.11.4000 (HTS) which provides for "Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: Combs, hair-slides and the like: Of hard rubber or plastic: Other: Not set with imitation pearls or imitation gemstones." The rate of duty will be 5.3 percent ad valorem

The applicable subheading for the brides plastic ring and matching earrings and ballet plastic "pearl" necklace will be 7117.90.5500 (HTS) which provides for "Imitation jewelry: Other: Other: Valued not over 20 cents per dozen pieces or parts: Other." The rate of duty will be 7.2 percent ad valorem.

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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