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NY C88476




June 12, 1998

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6111.30.4000; 6110.30.3035

Ms. Diane L. Weinberg
Wendt Wienberg & Temples LLC
The Candler Bldg., Suite 1303
127 Peachtree St., NE
Atlanta, Georgia 30303-1800

RE: The tariff classification of an animal costume from Thailand.

Dear Ms. Weinberg:

In your letter dated May 23, 1998, you requested a classification ruling.

The submitted sample is a child's animal costume consisting of a one piece item, representing a spotted cow and it is stated to be made of an outer shell of knitted pile composed of 100% acrylic and a base fabric composed of 100% polyester fabric. The garment is lined with 100% nylon taffeta fabric. The animal costume is designed as a vest with an attached hood with ears, bells at the front of the neck and a tail at the bottom of the pullover. You state in your letter that there will be other costumes identical in configuration to the spotted cow such as, dalmatians, tigers, bears, lions, ladybugs and bumblebees. You also state that the costume will be imported in sizes 12 thru 24 months and may be imported in larger sizes at a later date.

ISSUE:

Whether the costumes are festive articles of chapter 95 or articles of fancy dress, of textiles 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 pastiche- 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 9505.90.6000, 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 spotted cow costume is very well made with all finished seams, finished armholes and a full lining. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability.

The applicable subheading for the animal costume if sizes newborn thru 24 months will be 6111.30.4000 Harmonized Tariff Schedule of the United States (HTS), which provides for "Babies' garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Sweaters, pullovers, sweatshirts, waistcoats, (vests) and similar articles, except those imported as parts of sets." The rate of duty will be 32.8% percent ad valorem. The textile category designation is 239.

The applicable subheading for the animal costume if toddler sizes 2 thru 4 will be 6110.30.3035 Harmonized Tariff Schedule of the United States (HTS), which provides for "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other, Women's or girls'." The rate of duty will be 33.3% ad valorem. The textile category designation is 659.

Based upon international textile trade agreements products of Thailand 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 Kenneth Reidlinger at 212-466-5881.

Sincerely,

Robert B. Swierupski
Director

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