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NY F87507




June 13, 2000

CLA-2-61:RR:NC:WA:3:353 F87507

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.3054, 6104.43.2020, 6114.30.3070, 6117.80.9540, 6505.90.6090

Ms. Louise Pellerin
Produits Norben Products Inc.
9820 Ray Lawson Blvd.
Montreal, Quebec H1J 1L1

RE: The tariff classification of costume sets from China.

Dear Ms. Pellerin:

In your letter of May 17, 2000 you requested a classification ruling. Samples were submitted for examination with your request.

The submitted samples are Styles 80/2100 Devil w/Flamed Wings, 80/2110 Cute T Devil, 80/2120 Cute T Witch, 80/2222 Cleopatra and 80/2250 Red Riding Hood. All are children’s costume sets that are packaged for retail sale. You state all the costumes are constructed of knit 100% polyester fabric. However, upon examination of the Style 80/2250 Red Riding Hood costume, the dress was determined to be a composite of knit and woven fabrics, which is discussed in that item’s description.

Style 80/2100 Devil w/Flamed Wings consists of a jumpsuit, belt and hood. The jumpsuit features long sleeves, piped neck, cuffs and string tie rear closure, sewn-in “flame” collar and arm attachments, and devil’s tail. The hood is fully finished with piping and sewn-in devil’s horns. The belt features overlock stitching.

Style 80/2110 Cute T Devil consists of a dress, cape, belt and hood. The dress is sleeveless and features piped neck and string tie rear closure, finished armholes, and an unfinished jagged cut bottom. The cape features a string tie closure, piped neck and front, unfinished jagged cut bottom, and sewn on lightning bolts. The hood is fully finished with sewn-in devil’s horns. The belt is a combination of decorative plastic material and knit fabric; the fabric imparts the essential character. Style 80/2120 Cute T Witch consists of a dress, cape and belt. The dress is sleeveless and features piped neck and string tie rear closure, finished armholes, and an unfinished jagged cut bottom. The cape features a string tie closure, piped neck and front, unfinished jagged cut bottom, and sewn on crescent moons. The belt is a combination of decorative plastic material and knit fabric; the fabric imparts the essential character.

Style 80/2222 Cleopatra consists of a dress, cape and belt. The dress is sleeveless features a styled, gathered front, piped neck and string tie rear closure, finished arm holes and bottom. The cape features a string tie closure, and piped neck, front and bottom. The belt is a combination of decorative plastic material and knit fabric; the fabric imparts the essential character.

Style 80/2250 Red Riding Hood consists of a dress, hooded cape and apron. The dress features elasticized elbow-length sleeves, finished elasticized neck, and a bottom hem finished with lace trim. Upon examination it was determined that the upper portion of the dress was composed of knit fabric and the lower portion of woven fabric. The upper portion of the garment imparts the essential character. The cape features a string tie closure and piped neck. The hood is completely edged with lace trim. The waist apron features a finished self-fabric, hook and loop closure tie, and a bottom finished with lace trim.

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.

All the costume set garments contain styling features, and piped and/or finished edges. The amount of finishing is such that the articles are neither flimsy in nature or construction, nor lacking in durability.

The individual pieces of the Style 80/2100 Devil w/Flamed Wings costume, the jumpsuit, belt and hood, are mutually complimentary and designed to be used together. The merchandise is a composite good, which is classified by application of GRI 3(b) according to the component that imparts the essential character. For this item, the jumpsuit imparts the essential character.

In as much as the Styles 80/2110 Cute T Devil, 80/2120 Cute T Witch, 80/2222 Cleopatra and 80/2250 Red Riding Hood consist of at least 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 and hood must also be classified separately.

The applicable subheading for the Style 80/2100 Devil w/Flamed Wings 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: Women's or girls': Other.” The duty rate will be 15.4% ad valorem. The textile category designation is 659.

The applicable subheading for the dress for Styles 80/2110 Cute T Devil, 80/2120 Cute T Witch, 80/2222 Cleopatra and 80/2250 Red Riding Hood will be 6104.43.2020, 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 16.4% ad valorem ad valorem. The textile category designation is 636.

The applicable subheading for the cape for Styles 80/2110 Cute T Devil, 80/2120 Cute T Witch and 80/2222 Cleopatra, and the cape and apron for Style 80/2250 Red Riding Hood will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for “for “Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women's or girls'.” The rate of duty will be 15.4%ad valorem. The textile category designation is 659.

The applicable subheading for the belt for Styles 80/2110 Cute T Devil, 80/2120 Cute T Witch and 80/2222 Cleopatra will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Other, Of man-made fibers: Other.” The rate of duty will be 15% ad valorem. The textile category designation is 659.

The applicable subheading for the hood for Style 80/2110 Cute T Devil will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for “Hats and other headgear, knitted or crocheted, whether or not lined or trimmed: Other: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid, Other: Other: Other.” The rate of duty will be 27.9 cents per kilogram plus 9.8% ad valorem. The textile category designation is 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 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.

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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