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January 8, 1999

CLA-2-61:RR:NC:3:353 D85843

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2020; 6106.20.2030; 6117.80.9540; 6104.63.2016; 6114.30.1010

Mr. Ken August
Easter Unlimited, Inc.
80 Voice Rd.
Carle Place, NY 11514

RE: The tariff classification of Millennium Women, Futura Galactic Princess and Galaxy King Costumes from Taiwan.

Dear Mr. August:

In your letter dated December 4, 1998, you requested a classification ruling. A sample was submitted for examination with your request.

Three sample costumes were submitted with you request. Style numbers, 1032 and 1032H, Millennium Woman is a five piece girl’s costume which consists of a dress, blouse, glovelets, collar and boot tops. The dress consists of knit polyester fabric and is of hip length design with a metallic trim around the arm opening, and waist. The blouse is of a V neck sleeveless design, glovelets that extend above the elbow with piping and elastic that go around the finger, boot tops that extend from above the knee to the top of the ankle, and a large stand up collar with a hoop and loop closure. The top glovelets, boot tops and collar are of knit man made fiber fabric coated with a metallic looking polyurethane coating. Style 1032H is the same item packaged on a hanger with a photo insert.

Style 1038 and 1038H, Futura Galactic Princess is a five piece girl’s costume which consists of a pair of trousers with metallic trim at the bottom of the pant leg, a blouse with a metallic trim and stand up collar, a belt and a pair of glovelets. The trousers, blouse, textile necklace and belt are made from knit polyester fabric and the glovelets are knit man made fiber fabric with a metallic plastic coating. Style 1038H is the same costume packaged on the hanger with a photo insert.

Style 9955 and 9955H, Galaxy King Costume consists of a royal robe trimmed in a metallic gold, a detachable large stand up collar and a knit polyester belt. The robe is made from knit polyester fabric and the collar is a knit man made fiber fabric with a metallic coating. Style 9955H is the same costume packaged on a hanger with a photo insert.

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 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 submitted samples are comparable in construction and durability. The Millennium Woman, Futura Galactic Princess and Galaxy King Costume are well made and durable and can be worn many times. The costumes have finished seams and the trim has a sturdy double piping. The amount of finishing is such that the articles are neither flimsy in nature or construction, nor lacking in durability.

In as much as the Millennium Woman and the Futura Galactic Princess costume consists of two distinct garments, Note 13, Section XI, of the HTSUSA is applicable and provides:

Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put in sets for retail sale.

Note 13 of Section XI requires that the textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. If a set cannot exist by application of Note 13, the articles which may be packaged with the garments must also be classified separately. Accordingly the accessory collar, boot tops and glovelets in the Millennium Woman costume and the belt and glovelets and textile necklace in the Futura Galactic Princess costume must also be classified separately.

GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets 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 the case of the Galaxy King Costume the collar is governed by GRI 3(b) because this item is packaged as an accessory with a single garment wherein each item in the set is classifiable under a separate heading. Pursuant to GRI 3(b), however, the accessory items is 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 royal robe.

The applicable subheading for the dress (Millennium Woman, style 1032 and 1032H) will be 6104.43.2020, 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 shots (other than swimwear), knitted or crocheted: Dresses: Of synthetic fibers: Other, Girls’.” The duty rate will be 16.5 percent ad valorem. The textile category designation is 636.

The applicable subheading for the blouse, styles 1032, 1032H 1038 and 1038H will be 6106.20.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other, Girl’s: Other.” The rate of duty will be 33.3 percent ad valorem. The textile category designation is 639.

The applicable subheading for the glovelets, collar, boot tops and belt and textile necklace for styles 1032, 1032H, 1038 and 1038H will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories, knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Other, Of man-made fibers: Other.” The rate of duty will be 15 percent ad valorem. The textile category designation is 659.

The applicable subheading for the pants, style 1038 and 1038H will be 6104.63.2028, 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: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Girls’: Other: Other.” The rate of duty will be 29.1 percent ad valorem. The textile category designation is 648.

The applicable subheading for the Galaxy King Costume, styles 9955 and 9955H will be 6114.30.3060, Harmonized tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Men’s or boys’.” The duty rate will be 15.5 percent ad valorem. The textile category designation is 659.

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 Kenneth Reidlinger at 212-466-5881.

Sincerely,

Robert B. Swierupski

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