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June 3, 1999

CLA-2-61:RR:NC:3:353 E82340

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3055; 6104.63.2011; 6104.53.2010; 6117.80.9540; 9505.90.6000

Mr. Ken August
Fun World
80 Voice Rd.
Carle Place, New York 11514

RE: The tariff classification of Pirate Costumes from Taiwan.

Dear Mr. August:

In your letter dated May 13, 1999, you requested a classification ruling. Samples were submitted for examination with your request. Both are packed for retail sale in a polybag.

Two samples of unisex Pirate costumes were submitted with your request. Style #9942 is a four piece costume which consists of a pullover, pants, boot tops and sash and is composed of a knit man-made fiber fabric. The pullover top has long sleeves elasticized at the wrists and a jewel neckline with a slit at the front. The pants extend to below the knee with a tattered bottom and a elasticized waistband. The boot tops have a cuff at the top and extend to the top of the foot. The sash is not hemmed and has tattering at the ends. Style #9950 is a six piece Pirate costume composed of knit man-made fiber fabric. It consists of a pullover top, knickers, skirt, sash, bandana and belt. The top has short sleeves with elastic and lace trim and the neckline is elasticized with lace trim. The knickers have an elasticized waistband, extend below the knees with elastic at the bottom. The skirt features a hemmed handkerchief bottom and an elasticized waistband. The sash is not hemmed and tattered at the ends. The belt is approximately six inches wide at the front with a four eyelet lace closure. Also featured is a three pointed bandana without a hem.

Style #sH9942 and H9950 are identical to Style #s9942 and 9950 with the exception that are packaged on a hanger with a photo.

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 tops have sleeves that are finished with hemming and some trim. The waists on the pants, knickers and shirt are fully elasticized with the elastic encased in textile and sewn down. The costumes are of a durable fabric and can be worn many times. 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 Pirate costumes consist of two or more 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 accessories for Style #9942 the sash and boot tops, and Style #9950, the sash, bandana and belt, must also be classified separately.

The applicable subheading for the pullovers will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for “Sweaters, pullovers, sweatshirts..., knitted or crocheted: Of man-made fibers: Other: Other: Other, Other: Other: Women’s or girls’.” The duty rate will be 33.1% percent ad valorem. The textile category designation is 639.

The applicable subheading for the trousers will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’ suits, ensembles, suit-type jackets,...trousers,...knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Women’s.” The rate of duty will be 29.1 percent ad valorem. The textile category designation is 648.

The applicable subheading for the skirt will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’...skirts, divided skirts...knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Women’s.” The rate of duty will be 16.5 percent ad valorem. The textile category designation is 642.

The applicable subheading for the belt 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 garment or of clothing accessories: Other: Other, Of man-made fibers: Other.” The rate of duty will be 15 per cent ad valorem. The textile category designation is 659.

The applicable subheading for the boot top, sashes and bandana will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articles,...and accessories thereof: Other: Other.” The rate of duty will be Free.

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

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