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NY F85377




May 11, 2000

CLA-2-62:RR:NC:WA:3:353 F85377

CATEGORY: CLASSIFICATION

TARIFF NO.: 6205.30.2070, 6203.43.4010, 3926.20.9050, 6406.99.3060, 9505.10.2500, 9505.90.6000

Mr. Allen M. Hoffman
Halco
2037 Gibsonton Rd.
P.O. Box 108
Belle Vernon, PA 15012

RE: The tariff classification of a Santa Suit costume from China.

Dear Mr. Hoffman:

In your letter of March 28, 2000 you requested a classification ruling. A sample was submitted for examination with your request.

The submitted sample is a style # 7000 Velvet Santa Suit consisting of a shirt, trousers, belt, boot covers, hat, wig and beard with moustache. The shirt, trousers and hat are composed of red velvet fabric of woven 100% nylon face with a 50% polyester/50% rayon backing. The shirt and hat are trimmed with white plush of 100% acrylic fabric. The shirt is long sleeve and features a full front zipper closure with a stand up collar and is fully finished; the collar , zipper area, cuffs and bottom are trimmed. The trousers feature a heavy-duty elasticized waist and finished cuffs. The belt and boot covers are constructed of cellular plastic material that is reinforced by a man made fabric. The belt features a metal buckle and the boot covers are trimmed at the top with white plush fabric. The hat is cone shaped and features trim around the forehead area and a white pom pom at the top peak. The wig and beard with moustache are made of 100% polypropylene.

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 shirt and trousers are fully finished items; the shirt features finished trim and a zipper closure, and the trousers feature a substantial elasticized waist and finished cuffs. 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 style # 7000 Velvet Santa Suit 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 belt, boot covers, hat, wig and beard with moustache must also be classified separately.

The applicable subheading for the Santa shirt will be 6205.30.2070, Harmonized Tariff Schedule of the United States (HTS), which provides for “Men's or boys' shirts: Of man-made fibers: Other: Other, Other: Other: Men’s.” The duty rate will be 29.8 cents per kilogram plus 26.5% ad valorem.

The applicable subheading for the Santa trousers will be 6203.43.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Men's or boys' suits, ensembles, suit-type jackets, blazers, 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: Other, Trousers and breeches: Men's.” The rate of duty will be 28.6% ad valorem. The textile category designation is 647.

The applicable subheading for the Santa belt will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories (including gloves): Other: Other, Other.” The rate of duty will be 5% ad valorem.

The applicable subheading for the Santa boot covers will be 6406.99.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof: Other: Of rubber or plastics, Other.” The rate of duty will be 5.3%ad valorem.

The applicable subheading for the Santa hat will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other.” The rate of duty will be Free.

The Santa wig and beard with mustache are made of flimsy construction and do not possess the fine quality workmanship of products designed for cosmetic purposes.

The applicable subheading for the Santa wig and beard with moustache will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” The rate of duty will be Free.

The Santa shirt textile category designation is 640, the Santa trousers are category 647. 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 and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment.

In response to your inquiry, rulings do not have an expiration date. They remain in effect unless superseded by the court or by notice in the Federal Register.

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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