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NY E87785




October 26, 1999

CLA-2-61:RR:NC:3:353 E87785

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.3070

Mr. Ken August
Fun-World
80 Voice Road
Carle Place, NY 11514

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

Dear Mr. August:

In your letter dated September 24, 1999 you requested a classification ruling. The sample submitted with the ruling request will be returned to you.

The submitted sample is an item #1090CL – 7 foot Adult Clown Costume consisting of a garment and hat of man-made fibers fabric. The garment features multiple front panels, a metal hoop waist which is attached to the costume by means of reinforcing fabric, oversized sleeves, a finished “neckline” and sewn on pompoms. There is a string tie, raw edges on the cuffs, ankles, collar and rear closure, and a thin elastic gathering at the ankles. You state the same thin elastic gathering will be sewn onto the cuffs in the finished product. The hat is cone shaped and made of two panels , has three sewn on pompoms and piping at the base. To use the costume, the wearer places a harness on his/her shoulders, at the top of the harness is an inflatable “head” which adds approximately two feet in height. A clown mask and the hat are worn on the artificial head.

The individual pieces of the costume, the garment and the hat, are mutually complimentary and designed to be used together. The merchandise is a composite good, which is classified by application of GRI 3(b) according to the component that imparts the essential character. For the two items, the garment imparts the essential character because it best identifies the clown theme

ISSUE:

Whether the costume is a festive article of chapter 95 or an article 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 (EN’s) 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 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 #1090CL – 7 foot Adult Clown Costume garment has a piped neckline, and is styled with a reinforced hoop waist, multiple front panels and oversized sleeves. 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 item #1090CL – 7 foot Adult Clown Costume will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other...Other: Women's or girls'.” The rate of duty will be 15.5% 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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