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NY F82788





March 6, 2000

CLA-2-61:RR:NC:WA:3:353 F82788

CATEGORY: CLASSIFICATION

TARIFF NO.: 6113.00.9086, 6110.30.3055,6104.53.2020,6117.10.2030, 9503.90.0045, 6117.80.8500, 9615.11.5000, 6701.00.3000, 7117.90.5500, 7117.90.7500, 6116.93.9400, 4823.90.6500

Ms. Ann Williams
Tower Group International
205 West Service Road
Champlain, NY 12919

RE: The tariff classification of a girl’s costume set from China.

Dear Ms. Williams:

In your letter of February 10, 2000 you requested a classification ruling. A sample was submitted for examination with your request. The sample submitted with the ruling request will be returned to you.

The submitted sample is called a Imagination Girl Dress-Up Kit, which you state consists of a designer trunk, skirt, shirt, tutu, lace shawl, pair of shoes, fabric rosette, 2 bangle bracelets, clasp bracelet with gems, crown, boa, string of pearls, set of clip-on earrings with gems, necklace with charm, extra charm, ring with gem and a set of gloves.

The skirt is composed of 100% knit polyester fabric that is visibly coated with small plastic dots; it features a handkerchief-design, unfinished hem, and a finished heavy duty double stitched elasticized waist with a decorative spangle “belt.” The “shirt” is a pullover top composed of 100% knit polyester fabric; it features a side tie and finished neck, arm holes and waist. The tutu is composed of 100% knit net polyester fabric; it features two layers of skirt, an unfinished hem (of fabric resistant to fraying) and a finished heavy-duty elasticized waist. The shawl is composed of 100% knit net polyester fabric; it measures 9 inches wide x 42 inches long, and is unfinished along its length and finished at the ends. The high heel shoes are made of plastic and feature beads and feathers. The fabric rosette is a ponytail holder composed of 100% knit polyester fabric. The bangle bracelets, clasp bracelet with gem, string of pearls, clip-on earrings with gems, necklace with charm, extra charm, and ring with gem are composed of plastic; the gems are imitation; the string of pearls is a necklace. The crown is tiara-style and composed of plastic with imitation gems; it features teeth for securing it to the head. The boa is composed of feathers. The gloves are composed of 100% knit polyester fabric; they reach almost to the elbow and feature fourchettes and feathers at the end. The designer trunk is considered a box and is composed of coated paperboard.

You suggest classification under subheading 9503.70.0000 and cite ruling HQ 0836387 dated April 123, 1989. This ruling is not applicable, as the instant “Dress-Up Kit” contains textile costumes and the items in the cited ruling consist solely of accessories.

ISSUE:

Whether the costumes are festive articles of chapter 95 or articles 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 (GRIs). 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 GRIs 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 ENs 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 skirt features a finished heavy-duty double stitched elasticized waist with a decorative spangle “belt.” The pullover top features a side tie and finished neck, arm holes and waist. The tutu features a finished heavy-duty elasticized waist. 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 Imagination Girl Dress-Up Kit, which is considered a costume set, 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 that may be packaged with the garments must also be classified separately. Accordingly the accessory items must also be classified separately.

The applicable subheading for the skirt will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other, Other: Other: Women's or girls'.” The duty rate will be 7.3% ad valorem. The textile category designation is 659.

The applicable subheading for the pullover top will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other, Other: Other: Women's or girls'.” The rate of duty will be 32.9% ad valorem. The textile category designation is 639.

The applicable subheading for the tutu will be 6104.53.2020, 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: Skirts and divided skirts: Of synthetic fibers: Other, Girls'.” The rate of duty will be 16.4% ad valorem. The textile category designation is 642.

The applicable subheading for the shawl will be 6117.10.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories, knitted or crocheted; Shawls, scarves, mufflers, mantillas, veils and the like: Of man-made fibers, Other.” The rate of duty will be 11.6% ad valorem. The textile category designation is 659.

The applicable subheading for the shoes will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys; reduced-size (‘scale’) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other, Parts and accessories.” The rate of duty will be Free.

The applicable subheading for the ponytail holder will be 6117.80.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories, knitted or crocheted;Other accessories: Other: Headbands, ponytail holders and similar articles.” The rate of duty will be 15%ad valorem.

The applicable subheading for the bangle bracelets, clasp bracelet with gem, pearl necklace, clip-on earrings with gems, necklace with charm, extra charm and ring with gem valued not over 20 cents per dozen will be 7117.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Imitation jewelry: Other: Other: Valued not over 20 cents per dozen pieces or parts: Other.” The rate of duty will be 7.2% ad valorem.

The applicable subheading for the bangle bracelets, clasp bracelet with gem, pearl necklace, clip-on earrings with gems, necklace with charm, extra charm and ring with gem valued over 20 cents per dozen will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics.” The rate of duty will be Free.

The applicable subheading for the tiara will be 9615.11.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: Combs, hair-slides and the like: Of hard rubber or plastics: Other: Other.” The rate of duty will be Free.

The applicable subheading for the boa will be 6701.00.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes): Articles of feathers or down.” The rate of duty will be 4.7% ad valorem. The applicable subheading for the gloves will be 6116.93.9400, Harmonized Tariff Schedule of the United States (HTS), which provides for “Gloves, mittens and mitts, knitted or crocheted: Other: Of synthetic fibers: Other: Other: With fourchettes.” The rate of duty will be 19.1% ad valorem. The textile category designation is 631.

The applicable subheading for the box will be 4823.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Of coated paper or paperboard: Other.” The rate of duty will be 2.2% ad valorem.

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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