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NY E88999





December 24, 1999

CLA-2-62:RR:NC:WA:353 E88999

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2020

Ms. Alice Liu
Atico Int’l. USA, Inc.
P.O. Box 14368
Ft. Lauderdale, FL 33302

RE: The tariff classification of Princess Dress costumes from China.

Dear Ms. Liu:

In your letter dated November 12,1999 you requested a classification ruling.

Four samples of costumes of Princess one piece Dresses were submitted with you request. Item #s C79B-0045, C79B-0046, 79B-0047 and C79B-0048 are composed of knit man-made fiber fabric. Item #C79B-0045 has long net sleeves and skirt with elastic woven through the sleeves. The bodice and short pants attached are of the same velour fabric.

ISSUE:

Whether the costume is a festive article of chapter 95 or 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 any 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.

Style #C79B-0045 has a sequined neckline covering the over-locked hem, a thin elastic woven into the net at the shoulders and is designed with net fabric over “panties.” The garment is neither flimsy nor lacking in durability.

The applicable subheading for Item #C79B-0045 will be 6104.42.2020 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), knitted or crocheted: Dresses: Of synthetic fibers: Other, Girls’." The rate of duty will be 16.5% percent ad valorem for 1999 and 16.4% for the year 2000. The textile category designation is 636.

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.\

The issue of the classification of garments under heading 9505 is currently pending before the United States court of International Trade (CIT) in the matter of Rubie’s Costume Company, Inc. v. United States, Court No. 99-0600388. Section 177.7, customs Regulations (19 CFR 177.7) provides that rulings will not be issued in certain circumstances. Section 177.7 (b) states, in pertinent part, the following:

No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United states Court of Appeals for the a Federal Circuit, or any court of appeal therefrom.

In light of the prohibition set out in 19 CFR 177.7(b), and as the instant classification ruling request for certain of the costumes is closely related to the issue presently pending in the CIT, we are unable to issue a classification ruling letter to you with respect to Item #s C79B-0046, C79B-0047 and C79B-0048. You may submit another ruling request on these items after the court has issued its decision in the Rubie’s Costume Company case.

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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