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August 26, 1999

CLA-2-61:RR:NC:3:353 E84196

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.53.2020, 6211.43.0060, 6117.80.9540

Mr. Michael McKenna
Expeditors Tradewin, LLC
1015 Third Avenue, 12th Floor
Seattle, WA 98104

RE: The tariff classification of a costume top, skirt, tutu, gloves and slippers from Hong Kong.

Dear Mr. McKenna:

In your letter dated July 29, 1999, on behalf of Colorbok Paper Products, Inc., you requested a classification ruling. Five samples were provided with the ruling request, an “Hello Kitty” Princess Top, Skirt, Tutu, Dress Gloves and Ballet Slippers.

The “Hello Kitty” Princess Top is comprised of woven 100% nylon fabric for the front and sleeve portions; the back portion is comprised of knit 100% polyester fabric covered with sequins. The neckline, which features a turned finished collar, is bias capped and extends to a bias capped slit opening with a string tie. The short sleeves are turned and feature sewn on marabou feathers and a thin elastic gathering sewn directly to the fabric. There is a tunnel waistline that is a gathered by thick elastic. The front of the garment features a sewn on fabric heart bearing the words “Hello Kitty Princess.”

The “Hello Kitty” Princess Tutu features a knit 100% polyester fabric brief with gathered tunnel elastic leg holes under two layers of tulle skirt of knit 100% nylon fabric. There is a tunnel waistline that is a gathered by thick elastic. The outer layer of tulle skirt is decorated at the hemline with a double sewn finished ribbon trim bearing the words “Hello Kitty.” The tutu features sewn on decorative bead trim and large stuffed bow on the waistband.

The “Hello Kitty” Princess Skirt features a woven 100% nylon fabric lining with an outer tulle skirt of knit 100% nylon fabric. The skirt has a decorative panel of sequined polyester fabric and decorative three inch wide nylon ribbon drape. . There is a tunnel waistline that is a gathered by thick elastic. The lining is hemmed and the tulle skirt features a hem of sewn on marabou feathers. The top of the skirt features a thin satin ribbon bow bearing the words “Hello Kitty.” The knit tulle fabric imparts the essential character to the skirt.

The “Hello Kitty” Princess Dress Gloves are comprised of knit 100% polyester fabric. The gloves are hem finished at the bottom and fingerless and feature a loop for securing around the wearer’s middle finger. The tops of the gloves feature sewn on marabou feathers and decorative plastic beading.

The “Hello Kitty” Princess Ballet Slippers are comprised of a 100% polyester fabric upper with 100% polyester terry lining and 100% vinyl soles. The slippers feature decorative sewn on marabou feathers and plastic beading.

You state that the costume components are imported and sold separately. All costume components include a care tag stating that the article is “For Play Use Only” and “Do Not Wash Or Dry Clean.” The components are only sold in one size. Each article includes a header board advertising their fantasy play purposes

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 (GRIs). 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 GRIs 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 ENs 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 “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 Princess Top features a finished collar, bias capped neck and slit opening, turned sleeves with marabou feather trim, a gathered tunnel waist, and sewn on fabric heart. The Princess Tutu features finished briefs, gathered tunnel waist, finished ribbon hemline, and a sewn on bow and beads. Princess Skirt features a decorative sequined fabric panel and a ribbon drape, gathered tunnel waist, a hemmed dress lining and tulle that is finished with sewn on marabou feather trim. Princess Gloves are completely hemmed and feature sewn on marabou feather trim and decorative plastic beading. The overall amount of finishing is such that the articles are neither flimsy in nature or construction, nor lacking in durability.

The question of classification for the “Hello Kitty” Princess Ballet Slippers is being referred to the Office of Regulations and Rulings, U.S. Customs Service Headquarters, 1300 Pennsylvania Avenue, N.W., Washington D.C. 20229. The control number is E86198. A ruling will be issued to you from that office.

The applicable subheading for the “Hello Kitty” Princess Top will be 6211.43.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Track suits, ski-suits and swimwear; other garments: Other garments, women's or girls': Of man-made fibers... Blouses, shirts and shirt- blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206.” The rate of duty will be 16.5% ad valorem. The textile category designation is 641.

The applicable subheading for the “Hello Kitty” Princess Tutu and 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 rate of duty will be 16.5% ad valorem. The textile category designation is 642.

The applicable subheading for the “Hello Kitty” Princess Gloves will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories, knitted or crocheted; 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% ad valorem. The textile category designation is 659. Based upon international textile trade agreements products of Hong Kong 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.

The samples of the “Hello Kitty” Princess Top, Skirt, Tutu and Dress Gloves will be returned to you. The sample of the “Hello Kitty” Ballet Slippers will be forwarded to Customs Headquarters along with ruling request E86108.

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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