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August 17, 1999

CLA-2-62:RR:NC:3:353 E85423

CATEGORY: CLASSIFICATION

TARIFF NO.: 6210.10.9040

Mr. Joe Pomerantz
KR Tools
620 North Graves Ave.
Oxnard, CA 93030

RE: The tariff classification of a Children’s Tool Kit from China.

Dear Mr. Pomerantz:

In your letter dated August 2, 1999 you requested a classification ruling.

The submitted sample is a Children’s Tool Kit identified as “Mechanic’s Pal”. The Kit consists of coveralls, cap, towel and case with tools. The coveralls are composed of a non-woven man made fiber fabric. The hat and towel are composed of 100% woven cotton fabric. The coveralls have long sleeves with a hemmed in elastic at the wrists and ankles, a finished pointed collar, left breast pocket and a full front zippered closure. The hat is a six panel base ball style cap with a textile button at the top. The coveralls and cap are very well made and finished. The wash cloth size towel measures approximately 11” square. The tool kit has a molded plastic box with several tools inside.

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 coveralls are fully elasticized at the wrist and ankles and the elastic is encased in the textile and sewn down. The collar is finished and the item has a full zippered closure. The amount of finishing is such that the articles are 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 in sets 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 hat and tool box of the tool kit at issue 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), however, the accessory items is 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 is the coveralls.

The applicable subheading for the “Mechanic’s Pal” Children’s tool Kit will be 6210.10.9010, Harmonized Tariff Schedule of the United States (HTS), which provides for “garments, made up of fabrics of heading 5602, 5603, 5906 or 5907: Of fabrics of heading 5602 or 5603: Other: Other: Other, Overalls and coveralls.” The duty rate will be 16.5% ad valorem.

The coveralls fall within textile category designation 659-O and the cap within 359-H. the towel falls within textile category 369-O. 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 and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment.

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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