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NY D89252





April 6, 1999

CLA-2-61:RR:NC:WA:353 D89252

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.20.0060; 6114.20.0052; 6104.42.0010

Mr. Samuel Pontieri
Alpha Int’l.
40 Parker Rd., Suite 201
Elizabeth, NJ 07207

RE: The tariff classification of a Black Cape, Adult Lady Ghost, and Pirate Lady costume set from Taiwan.

Dear Mr. Pontieri:

In your letter dated March 9, 1999, on behalf of Spencer Gifts Inc., you requested a classification ruling.

Three unisex samples were submitted with your request. SPENCER #1, Black Cape is a costume cape stated to be made of knit 75% cotton/25% polyester fabric. The cape is knee length, with a large stand up collar and a full front opening with a two snap closure. SPENCER #2, Adult Lady Ghost costume consists of a jumpsuit with a pair of gloves and is stated to be made of knit 75% cotton/25% polyester fabric. The sleeveless jumpsuit is designed with long pants, faux lacing at the front and a V opening at the back of the neck. The gloves extend just above the elbow. Spencer #3, Pirate Lady costume consists of a short dress and a hat and is stated to be made of knit 75% cotton/25% polyester fabric. The dress has long sleeves with elastic at the wrists, a front collar, three buttons at the front and tattered hem. The hat is a half circle trimmed with rick rack and a scull and cross bones at the front. The samples will be returned to you as requested.

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 costumes feature well finished inside sewn seams, sturdy closures and durable fabric. The costumes can be worn many times. 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 gloves in the SPENCER #2, Adult Lady Ghost costume and the hat in the SPENCER #3 Pirate Lady 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, the Adult Lady Ghost is the jumpsuit and the dress for the Pirate Lady .

The applicable subheading for SPENCER #1, costume cape, will be 6114.20.00.60 Harmonized Tariff Schedule of the United States (HTS), which provides for "Other garments, knitted or crocheted: Of Cotton, Other: Women’s or girls’." The rate of duty will be 11.2 percent ad valorem. The textile category designation is 359.

The applicable subheading for Spencer #2, Adult Lady Ghost with Gloves costume set will be 6114.20.0052 Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of cotton, Coveralls, jumpsuits and similar apparel: Other: Women’s.” The textile category designation is 359.

The applicable subheading for SPENCER #3, Pirate Lady costume set will be 6104.42.0010 Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’...dresses,...knitted or crocheted: Dresses: Of cotton Women’s.” The rate of duty will be 11.8% ad valorem. The textile category designation is 336.

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 212-637-7084.

Sincerely,

Robert B. Swierupski
Director

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