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NY B82336



April 4, 1997

CLA-2-61:RR:NC:WA:353 B82336

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.44.4010; 6204.49.1060; 6211.43.0091

Ms. Sally Berghauser
The Paper Magic Group, Inc.
P.O. Box 977
Scranton, PA 18501

RE: The tariff classification of five costumes from Taiwan

Dear Ms. Berghauser:

In your letter dated February 20, 1997, received in our office on February 24,1997, you requested a classification ruling. Five samples were submitted for examination and will be returned per your request.

Style 670200 is described as a "Vampire Cape", a full length cape with attached satin capelet; stated to be made of 100% acetate. Style 670201 is described as the "Grim Reaper". A full length robe with attached capelet, long cape, hood and tie belt; stated to be made of 100% acetate. Style 670202 is described as a "Wizard", a full length robe with attached capelet, long cape, hood and tie belt; stated to be made of 92% acetate and 8% metallic. Style 670203 is described as a "Mammoth Warrior", a full length robe with shredded overlay; stated to be made of 94% jute and 6% acrylic with a lining of 100% polyester. Style 670204 is described as a "Silver Warrior", a full length robe with silver mesh overlay; stated to be made of 60% acetate and 40% metallic.

ISSUE:

Whether the costumes are festive articles of chapter 95 or textile articles of fancy dress under chapter 61 or 62.

LAW AND ANALYSIS:

Classification under the 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 or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if 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 GRI's.

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, excludes articles of "fancy dress, of textiles, of chapter 61 or 62" from chapter 95. 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 chapters 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 relates 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, HTSUSA, 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 determine 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 samples are comparable in construction and durability. They all contain stylish and decorative elements; neck openings and collars are finished with capping and all edges i.e. hems, sleeves, collars, closures are turned over and sewn down with no raw edges. The amount of and quality of finishing is such that the items are neither flimsy in nature or construction.

The applicable subheading for Style 670200 - Vampire Cape will be 6211.43.0091 , 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 man-made fibers: Other". The duty rate will be 16.7 percent ad valorem. The textile category designation is 659.

The applicable subheading for Style 670201 - Grim Reaper; 670202 - Wizard and 670204 - Silver Warrior will be 6204.44.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women's or girls' suit, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Dresses: Of artificial fibers: Other: Other: Women's". The textile category designation is 636.

The applicable subheading for Style 670203 - Mammoth Warrior will be 6204.49.1060, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women's or girls' suits, ensembles, suit-type jackets, blazers, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Dresses: Of other textile material: Other: Other: Other". The textile category designation is 836.

Based upon international textile trade agreements products of 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 & Apparel Branch

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