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NY F87232




June 5, 2000

CLA-2-62:RR:NC:WA:353 F87232

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.3054, 6114.30.3070

Ms. Maria Marchetti
Norben Products Inc.
9820 Ray Lawson Blvd.
Montreal, Quebec H1J 1L1

RE: The tariff classification of Extreme Sports and Merlin costume sets from China.

Dear Mr.:

In your letter dated May 19, 2000, you requested a classification ruling. The samples will be returned to you as requested.

Two samples of children’s unisex costumes were submitted with your request. The Extreme Sports costume consists of a jumpsuit, kneepads and a flimsy helmet. The jumpsuit is highly styled and has longs sleeves and pants, mock turtleneck collar and a hook and loop closure at the back. Accompanying the jumpsuit are knit pads with an elastic band and a plastic helmet. The Merlin Costume consists of a cape and a cone shaped hat. The cape has approximately a 5” finished padded stand-up collar and a full front opening with a hook and loop closure. Both costumes are composed of 100% knit polyester fabric.

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 (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.

The garments are of a durable fabric and well finished with a turned collar, piping and secure closures. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability.

GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up for retail sale. GRI 3(b) states that the goods "shall be classified as if they consisted of the material component which gives them their essential character." In this case the helmet and kneepads of the Extreme Sports costume and the hat of the Merlin Costume are governed by GRI 3(b) because these items are packaged as accessories with a single garment wherein each item in the set is classifiable under a separate heading. Pursuant to GRI 3(b), the accessory items in the set are classified in accordance with that article from which the set derives its essential character. Customs believes that the essential character of costumes consisting of a single garment with accessories is generally imparted by that garment, which in this case is the jumpsuit (Extreme Sports and the cape (Merlin Costume).

The applicable subheading for the Extreme Sports Costume will be 6114.30.3054 Harmonized Tariff Schedule of the United States (HTS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Coveralls, jumpsuits and similar apparel: Other." The rate of duty will be 15.4 percent ad valorem.

The applicable subheading for the Merlin 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 15.4 percent ad valorem.

The Extreme Sports Costume and the Merlin Costume and Merlin Hat fall within textile category designation 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 B. Swierupski
Director

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