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NY F87980




June 23, 2000

CLA-2-61:RR:NC:WA:3:353 F87980

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.3054, 6104.43.2010

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 25, 2000, on behalf of Toys ‘R’ Us, Wal-Mart and Target Stores, you requested a classification ruling. Samples were submitted for examination with your request.

The submitted samples are Styles 80/1865 Hooped Clown, 80/1963 Mythical Devil, 80/1964 Galaxy Mystic, 80/1969 Oil Sheik and 80/1974 Hi Fashion Clown. All are adult costume sets that are packaged for retail sale. You state all the costumes are constructed of knit 100% polyester fabric. Style 80/1865 Hooped Clown consists of a jumpsuit and hat. The jumpsuit features a waist with sewn-in hoop, long sleeves, finished collar, piped neck with string tie rear closure, ruffled and piped cuffs and ankles, and two sewn-on front pom-poms. The hat is cone shaped and fully finished, with a pom-pom on top.

Style 80/1963 Mythical Devil consists of a “robe” and hood. The “robe,” considered a dress, reaches to the ankles, has long sleeves with sewn-in triangular extensions, and features a finished collar, piped neckline with hook and loop tab front closure, and finished cuffs and bottom hem. The hood is fully finished with a string tie closure.

Style 80/1964 Galaxy Mystic consists of a “robe” and hat. The “robe,” considered a dress, reaches to the ankles, has long sleeves with sewn-in triangular extensions, and features a finished, padded collar, piped neckline with hook and loop front closure, piped cuffs, and finished bottom hem. The hat is cone shaped and fully finished, with a front sewn-on star.

Style 80/1969 Oil Sheik consists of a “robe” and headpiece. The “robe,” considered a dress, reaches to the ankles, has long sleeves and features a piped neck with string tie rear closure, finished cuffs and bottom hem, and rickrack sewn onto the sleeves and front. The headdress has a sewn curved top and resembles a hood.

Style 80/1974 Hi Fashion Clown consists of a jumpsuit and hat. The jumpsuit features piped collar and finished neck with hook and loop tab rear closure, ruffled and piped cuffs and ankles, and two sewn-on front pom-poms. The hat is cone shaped and fully finished, with a pom-pom on top.

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 garments in the costume sets 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 Styles 80/1865 Hooped Clown, the jumpsuit and hat; 80/1963 Mythical Devil, “robe” and hood; 80/1964 Galaxy Mystic, “robe” and hat; 80/1969 Oil Sheik, “robe” and headpiece; and 80/1974 Hi Fashion Clown, jumpsuit and 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 these items the jumpsuit or “robe” imparts the essential character.

The applicable subheading for the Styles 80/1865 Hooped Clown and 80/1974 Hi Fashion Clown 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 Styles 80/1963 Mythical Devil, 80/1964 Galaxy Mystic and 80/1969 Oil Sheik will be 6104.43.2010, 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, Women's.” The rate of duty will be 16.4% ad valorem 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 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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