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 B89932 - NY B89983 > NY B89983

Previous Ruling Next Ruling
NY B89983




October 28, 1997

CLA-2-62:RR:NC:WA:353 B89983

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.53.2020; 6114.30.1020; 6117.80.9530; 9615.11.4000

Ms. Joan Balice
CBI Distributing Corp.
2400 W. Central Rd.
Hoffman Estates, IL. 60195-1930

RE: The tariff classification of costume articles from China

Dear Ms.Balice:

In your letter dated September 26, received in our office on September 29, 1997, you requested a classification ruling on behalf of your client Claire's Boutiques. Four samples were submitted for examination.

Four samples were submitted for review. They are Style 15042A, " Miss World Skirt", 15042B, "Miss World Top", 15042C, "Miss World Crown" and 150942, "Miss World Sash". You also state that each item will be imported separately where the skirt and top will be displayed in the stores on hangers and the sash and crown will be displayed with a plastic hook. The stated fabric contents for Style 15042A is 100% nylon net with nylon metallic lace trim, for style 15042B is nylon net with nylon metallic lace trim with paper yarn interlining, for style 15042C is plastic sequins and for style 15042D is 100% polyester with nylon metallic trim.

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.

The "Miss World Skirt" is constructed of netting that has an unfinished hem. It features a finished waistband which fully encases an elastic band and has a decorative overlay of lace material on the top third of the skirt. The fact that the netting is unhemmed is not unusual as netting construction does not fray easily.

The "Miss World Top" is constructed of netting with an interlining stated to be of paper yarn and has an opening at the rear secured by velcro patches. The neckline has a finished edge, front and back that encloses an elastic band. There is a decorative lace overlay which is attached to the neckline with ribbon that also forms shoulder straps. The armholes are finished by turning over the net fabric and sewing it down. The bottom hem of the top also has a finished edge that encloses an elastic band which is overlayed with a decorative ribbon.

The "Miss World Sash" is constructed of knit fabric whose edges are finished with capping and has a v-cut on either end.

The overall amount of finishing of these articles is such that they are neither flimsy in nature or construction, nor lacking in durability.

The "Miss World Crown" is constructed of a woven textile which is completely covered with plastic sequins and mounted on a plastic headband.

The applicable subheading for Style 15042A, "Miss World Skirt", 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 Style 15042B, "Miss World Top", will be 6114.30.1020 (HTS) which provides for "Other garments, knit or crocheted: Of man-made fibers: Tops: Women's or girls'" . The rate of duty will be 29.5 percent ad valorem. The textile category designation is 639.

The Applicable subheading for Style 15042C, "Miss World Crown" 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, hairslides and the like: Other: Not set with imitation pearls or imitation gemstones". The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for Style 15042D, "Miss World Sash", will be 6117.80.9530 (HTS) which provides for "Other made up 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.

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,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: