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NY E84698




July 28, 1999

CLA-2-61:RR:NC:WA:3:353 E84698

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3055, 6113.00.9086

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of a costume set from China.

Dear Mr. Hoffacker:

In your letter dated June 30, 1999, on behalf of Consolidated Stores, Inc., you requested a classification ruling. The original merchandise sheets with pictures will be returned to you per your request.

The submitted sample set consists of Item # 88015 Sequin Splendor Dress Up Shirts which consists of four pullover tops. All four pullover tops feature silver tacking sewn to the neck, armholes and waist, and a glued on fabric flower on the front. Three tops consist of knit 100% nylon fabric covered with one-quarter inch plastic sequins spaced one-eighth inch apart. The other top consists of knit 100% nylon fabric with very small plastic sequins spaced very close together. This top upon examination is considered coated or covered with plastic and is made of a fabric of heading 5903.

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 Item # 88015 Sequin Splendor Dress Up Shirts feature silver tacking sewn to the neck, arm holes and waist. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability.

In as much as the Item # 88015 Sequin Splendor Dress Up Shirts 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,” thus preventing classification of this item as a set.

The applicable subheading for the three Item # 88015 Sequin Splendor Dress Up Shirts with the one quarter inch plastic sequins will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other...Other: Other: Women's or girls’.” The rate of duty will be 33.1% ad valorem. The textile category designation is 639.

The applicable subheading for the Item # 88015 Sequin Splendor Dress Up Shirt with the very small plastic sequins spaced very close together will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: OtherÂOther: Other: Women's or girls'.” The rate of duty will be 7.4% ad valorem. The textile category designation is 659.

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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