United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1999 NY Rulings > NY E86135 - NY E86185 > NY E86163

Previous Ruling Next Ruling
NY E86163




September 20, 1999

CLA-2-62:RR:NC:3:353 E86163

CATEGORY: CLASSIFICATION

TARIFF NO.: 6206.40.3030; 6206.40.3050; 6204.63.3510; 6204.63.3530

Mr. Ted Conlon
Four Star Int’l. Trading Co.
229 East Main St., Suite 201
Milford, MA 01757

RE: The tariff classification of Prisoner Costumes from China.

Dear Mr. Conlon:

In your letter dated August 19, 1999,you requested a classification ruling. Two samples were submitted for examination with your request.

The submitted unisex samples, style 23163471H/A, Adult Prisoner Costume and 23163471H/C, Child Prisoner Costume consists of two pieces, a blouse and trousers. The garments are composed of woven 98% polyester and 2% other fibers. The blouses are designed with long sleeves, elasticized wrists, and jewel neckline with a fabric tie. The trousers have straight bottoms and elasticized waistband.

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 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 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 Afancy dress, of textiles, of chapter 61 or 62,@ Customs initially took the view that fancy dress included Aall@ costumes regardless of quality, durability, or the nature of the item. However, Customs has reexamined its view regarding the scope of the term Afancy 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 blouses has finished neck seams and tunneled elastic at the wrists. The trousers have a waist that is fully elasticized with the elastic encased in textile and sewn down and finished ankles. 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 Prisoner Costume 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.

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.

The applicable subheading for the Adult Prisoner Costume blouse, style 2316347H/A will be 6306.40.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’ blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other, Other: Women’s.” The duty rate will be 27.8% ad valorem. The textile category designation is 641.

The applicable subheading for the adult trousers, style 2316347H/A will be 6204.63.3510, 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): Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other, Trousers and breeches: Women’s.” The rate of duty will be 29.5% ad valorem. The textile category designation is 648.

The applicable subheading for style 2316347H/C, the child’s blouse will be 6206.40.3050, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’ blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other, Other: Girls’: Other.” The rate of duty will be 27.8% ad valorem. The textile category designation is 641.

The applicable subheading for style 2316347H/C, the child’s Trousers will be 6204.63.3530, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’ suits, ,trousers,breeches and shorts (other than swimwear): Of synthetic fibers: Other: Other: Other: Other: Other, Trousers and breeches: Girls’: Other.” The duty rate will be 29.5% ad valorem. The textile category will be 648.

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 B. Swierupski

Previous Ruling Next Ruling

See also: