United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY B82529 - NY B82767 > NY B82728

Previous Ruling Next Ruling
NY B82728



April 2, 1997

CLA-2-62:RR:NC:WA:353 B82728

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.43.4030; 6111.30.5040; 6114.30.3054

Mr. Rafael Hernandez
The Disney Store
101 North Brand Boulevard
Suite 1000
Glendale, California 91203-2671

RE: The tariff classification of two costumes from China or Indonesia

Dear :

In your letter dated February 20, 1997, received in our office on February 27, 1997, you requested a classification ruling. Two samples were submitted for examination with your request and you indicated that both of the articles will be marketed and advertised as "halloween costumes".

One sample is identified as a "Belle Dress". It appears to be sized for a girl and is worn by slipping it over the head. The dress is stated to be made from 100% metalized rayon which is woven and has the following features: The sleeves are of gathered fabric with elasticized armholes; the neckline is turned over with hidden elastic; there is a rear knit back panel ; a hidden elastic band has been inserted where the front bodice and dress join at the waist; a layer of netting is inserted under the dress to give it body; a cartoon decal is embossed on the front bodice; all edges, i.e. hems, sleeves are turned over with raw edges finished with overlock stitching and sewn down.

The other sample is identified as "Winnie the Pooh". It appears to be sized for a toddler. It is stated to be made from 100% polyester which is knit pile and has the following features: it is a one piece garment with a zippered opening from the top of the head in the rear to the rear waist as well at the inside leg openings to allow for the changing of a diaper; the attached hood with an inner lining, has attached ears and an elasticized opening for the face; the word "Pooh" has been embroided on the front; all edges, i.e. cuffs and leg openings are turned over and sewn down.

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 amount and quality of finishing of the submitted samples is such that the articles are neither flimsy in nature or construction. The "Belle Dress" has a turned and finished neck; the waist has a hidden elastic band; the dress hem and arm openings are turned and sewn down. The "Winnie the Pooh" has a zippered openings; the face opening, cuffs and leg openings are turned over and sewn with hidden elastic; the ears are sewn securely to the hood.

The applicable subheading for the "Belle Dress" will be 6204.43.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women's of girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Dresses: Of synthetic fibers: Other: Other: Other: Girls'." The duty rate will be 16.7 percent ad valorem. The textile restraint category is 636.

The applicable subheading for "Winnie the Pooh" will be, if for infants 0-24 months, 6111.30.5040, Harmonized Tariff Schedule of the United States (HTS), which provides for "Babies' garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Other: other." The duty rate will be 16.7 percent ad valorem. The textile restraint category is 239. If for toddlers, more than 24 months, the applicable subheading 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 duty rate will be 15.7 percent ad valorem. The textile restraint category is 659.

Based upon international textile trade agreements products of China or Indonesia 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

Previous Ruling Next Ruling

See also: