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HQ 963338




January 6, 2000

CLA-2 RR:CR:TE 963338 RH

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2010

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

RE: Modification of NY D85843; classification of the Galaxy King and Galaxy Queen costumes; unisex garments

Dear Mr. August:

This is in reply to your letter of March 12, 1999, requesting a ruling on the classification of the purple “Galaxy Queen” costume, style number P9955.

You state that this costume is “exactly” the same as the “Galaxy King” costume except for the color. Customs issued a ruling referenced as New York Ruling Letter (NY) D85843, dated January 8, 1999, classifying the Galaxy King costume in subheading 6114.30.3060 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides, in part, for other men’s or boys’ garments. You believe that classification of the Galaxy Queen costume at the 10-digit level may be different from the Galaxy King’s classification.

Upon reviewing NY D85843, we have determined that the classification of the Galaxy King garment in subheading 6114.30.3060 was incorrect. We note that the classification of the other articles in that ruling were correct. Our reasons are set forth below.

FACTS:

A description of the Galaxy King costume in NY D85842 reads as follows:

Style 9955 and 9955H, Galaxy King costume consists of a royal robe trimmed in a metallic gold, a detachable large stand up collar and a knit polyester belt. The robe is made from knit polyester fabric and the collar is a knit man made fiber fabric with a metallic coating. Style 9955H is the same costume packaged on a hanger with a photo insert.

As stated above, the Galaxy Queen costume is identical to the Galaxy King costume in all material respects, although it is purple whereas the Galaxy King costume was blue.

Initially, we note that NY D85843 included a lengthy discussion of whether the Galaxy King costume was classifiable under heading 9505, HTSUSA, which provides for “Festive, carnival or other entertainment articles” or under Chapter 61, HTSUSA, as wearing apparel. Since, it has already been determined that the article is wearing apparel of Chapter 61, and you do not contest that decision, this ruling will only address the correct classification of the article within Chapter 61.

ISSUE:

What are the correct classifications of the Galaxy King and Galaxy Queen costumes?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's taken in order.

The Galaxy King and Galaxy Queen costumes are sold in retail packages containing items that are classifiable under different headings, i.e., the “robe, collar and belt.” Customs has long held that costumes consisting of single garments with accessories may be classifiable as sets by application of GRI 3(b), HTSUSA, according to the item in the set which provides the essential character. Headquarters Ruling Letter 084322, dated August 23, 1989, and HQ 084731, dated September 7, 1989.

The factors which determine the essential character of an article vary from case to case. Essential character may be derived from the nature of the materials or components, the material's or component's bulk, quantity, weight, value, or the role played in relation to the use of the goods. In general, essential character has been construed to mean the attribute which strongly marks or serves to distinguish what an article is - that which is indispensable to the structure or condition of an article.

Customs believes that the essential character of costumes consisting of a single garment with accessories is generally imparted by the garment, which is in this case the “robe.” See, HQ 084322 and HQ 084731, id.

In NY D85843, Customs classified the Galaxy King costume in subheading 6114.30.3060 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides, in part, for other men’s or boys’ garments.

After examining pictures of the two garments, we agree with you that they are “exactly” the same except for their color. Moreover, we note that there are no features which distinguish them as men’s or boys’ versus women’s or girls’ garments. Note 9, Chapter 61, HTSUSA, reads:

Garments of this chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for right over left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.

Garments which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be classified in the headings covering women's or girls' garments.

Accordingly, since the Galaxy King and Galaxy Queen costumes exhibit no characteristics, apart from their title, which distinguishes their gender they shall be classified in heading 6104, HTSUSA, as women’s or girls’ garments.

HOLDING:

The Galaxy King and Galaxy Queen costumes are classifiable under subheading 6104.43.2010, HTSUSA, which provides for “Women's or girls' suits, ensembles, suittype jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Dresses: Of synthetic fibers: Other: Women's.” They are dutiable at the general column one rate at 16.5 percent ad valorem and the textile category is 636.

NY D85843 is hereby modified.

Sincerely,

John Durant, Director
Commercial Rulings Division

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