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NY F87554




June 5, 2000

CLA-2-61:RR:NC:WA:353 F87554

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2020

Ms. Louise Pellerin
Norben Products Corp.
9820 Ray Lawson Blvd.
Montreal, Quebec H1J1

RE: The tariff classification of Miss Spider and Wizard costume sets from China.

Dear Ms.Pellerin:

In your letter dated May 18, 2000, you requested a classification ruling.

Two samples of children’s costumes were submitted with your request. Style 80/2215 is a Miss Spider costume consisting of a long dress and hat. The dress has elastic encased in fabric at the neck, bottom and at the wrists. The neck has an overlay of netting and on each side of the garment there are strips of fabric with scalloped netting. Accompanying the dress is a hat with a self-fabric tie. Style 80/2220 is a Wizard costume with a hat. The garment that you call a robe features long sleeves and a hook and loop closure at the back. Accompanying the robe is a cone hat with a star at the front. Both garments are composed of knit 100% 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 costumes have finished seams and edges, encased elastic and piping. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability.

The individual pieces of the costume(s), the garment and the hat, 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 the item(s), the garment imparts the essential character because it best identifies the character or theme.

The applicable subheading for the styles 80/2215 and 80/2220 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% percent ad valorem. 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.

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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