NY NY1325 - The tariff classification of a fairy costume set from China. - United States International Trade Commision Rulings

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NY C89322

July 8, 1998

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.53.2020; 9505.90.6000; 6104.53.2020

Ms. Joanne Balice

CBI Distributing Corp.

2400W. Central Rd.

Hoffman Estates, IL 60195-1930

RE: The tariff classification of a fairy costume set from China.

Dear Ms. Balice:

In your letter undated, received in our office June 23, 1998, you requested a classification ruling.

The submitted sample, a fairy costume consisting of a skirt and wings, is stated to be made of knit 100% nylon net fabric. The skirt is cut into a pointed design at the bottom of the skirt with glitter on each point of the skirt. The wings have glitter on each wing and two fabric covered elasticized straps that slip onto the shoulders.

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.

While the skirt does have an unfinished hem, the skirt has a finished elasticized waistband, covered with fabric. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability.

GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up for retail sale. GRI 3(b)states that the goods "shall be classified as if they consisted of the material component which gives them their essential character." In this case the wings are governed by GRI 3(b) because these items are packaged as accessories with a single garment wherein each item in the set is classifiable under a separate heading. Pursuant to GRI 3(b), the accessory items in the set are classified in accordance with that article from which the set derives its essential character. Customs believes that the essential character of costumes consisting of a single garment with accessories is generally imparted by that garment, which in this case is the skirt.

The applicable subheading for the fairy costume set 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, skits, 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 16.6% percent ad valorem. The textile category designation is 642.

You also request classification of the wings and skirt if imported separately.

The applicable subheading for the wings will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Festive, carnival or other enterainment articles, including magic tricks and practical joke articles; parts and accesories thereof: Other." The duty rate will be free.

The applicable subheading for the 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 duty rate will be 16.6% ad valorem. The textile category designation is 642.

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 Kenneth Reidlinger at 212-466-5881.

Sincerely,

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