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June 24, 1999

CLA-2-61:RR:NC:3:353 E82577

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2020

Mr. James F. O’Hara
Stein, Shostak, Shostak & O’Hara
Suite 1200
515 South Figueroa Street
Los Angeles, CA 90071-3329

RE: The tariff classification of children’s costumes from China.

Dear Mr. O’Hara:

In your letter dated May 20, 1999, received in this office on May 25, 1999, you requested a tariff classification ruling on behalf of your client Funrise Toy Corporation.

Two samples of dress-up garments for young girls were submitted to this office. The first, item 21425, is a “Dazzling Dreams Glamour Dress-Up Mini Dress with Marabou”. The dress is composed of knit synthetic fiber fabric with pink sequins and a sewn on marabou embellishment. The waist is gathered with thin elastic sewn via single stitching. Two narrow shoulder straps are adorned with marabou that has been sewn on. The marabou and a thin piece of elastic have been sewn across the turned, top front portion of the dress. The remaining edges along the top of the dress have been turned and hemmed with a single stitch. Another thin piece of elastic is sewn across the top of the back of the dress. The bottom of the dress is unfinished. The closure at the back is secured by hook and loop fastener tabs.

Item 21420, “Dazzling Dreams Glamour Dress-Up Tube Top Mini Dress,” is a strapless dress composed of knit synthetic fiber fabric with purple sequins. The top edge has been turned, thin elastic has been added to the inside, and a one inch layer of lace has been added to the outside of the top edge. All three layers have been sewn together with one single stitch along the top. The bottom edge is raw cut with a one-inch strip of lace attached via single stitching, which gives the item a finished appearance.

The products will be marketed on a plastic hanger with hangtag. The tag will read “Dazzling Dreams Dress-Ups” with a picture of several young girls wearing glamorous outfits. You contend that the two dresses are similar to those in ruling NY D81076. However, this ruling dealt with items with raw, not turned edges.

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 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 AFestive, carnival, or other entertainment.@ It must be noted, however, that Note 1(e), chapter 95, HTSUSA, does not cover Afancy 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 postiche- heading 67.04), and paper hats. However, the heading excludes fancy dress of textile materials, of chapter 61 or 62.

In interpreting the phrase Afancy 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 items 21425 Dazzling Dreams Glamour Dress-Up Mini Dress with Marabou and 21420 Dazzling Dreams Glamour Dress-Up Tube Top Mini Dress have turned, finished tops. The marabou is sewn to a finished strap and the lace is sewn to a finished edge. 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 items 21425 Dazzling Dreams Glamour Dress-Up Mini Dress with Marabou and 21420 Dazzling Dreams Glamour Dress-Up Tube Top Mini Dress 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 shorts (other than swimwear), knitted or crocheted: Dresses: Of synthetic fibers: Other...Girls’.” The rate of duty will be 16.5% ad valorem. The textile category designation is 636.

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 212-637-7084.

Sincerely,

Robert S. Swierupski
Director,

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