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NY F88088




June 23, 2000

CLA-2-61:RR:NC:3:353 F88088

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.3054, 6104.63.2028, 6117.10.2030, 6505.90.6090, 6104.43.2020, 6117.80.9540, 6114.30.3070

Mr. Norman Prussin
Norben Products Inc.
9820 Ray Lawson Blvd.
Montreal, Quebec H1J 1L1

RE: The tariff classification of Harmen Women, Hooped Lady Clown, Sexy Witch and Red Riding Hood Costumes from China.

Dear Mr. Prussin:

In your letter dated June 15, 2000, on behalf of Toy ‘R’ Us (USA), Walmart (USA) and Target Stores, you requested a classification ruling.

Four samples of unisex children’s costumes were submitted with your request. The costumes are composed of knit 100% polyester fabric. Style 80/1503, Harem Woman is a three-piece costume, which consists of a top, pants and veil. The top has long net sleeves, a round neck and extends to above the waist. The long pants have an elastic waistband and elastic at the cuffs. The veil has an elastic chinstrap and piping around the edges. Both garments have finished edged and piping. Style 80/1716, Hooped Lady Clown Costume consists of a top, pants and hat. The top extends to the thigh with a hoop at the bottom, long sleeves, large round collar and pom poms down the front. The pants have an elasticized waist and a ruffle at the bottom. Both garments have finished edges and piping. The hat is cone shaped with a pom pom at the top. Style 80/1742, Sexy Witch costume consists of a long dress, cape and a belt. The long sleeve dress has a tattered bottom and a jewel neckline. The cape is tattered at the bottom and has a padded stand-up collar with a tie at the front. Both garments have finished edges and piping. The belt has points at the bottom and ties at the back. Style 80/1965, Red Riding Hood Costume consists of a dress, hooded cape. Examination reveals the bottom of the dress is made of woven fabric; however the essential character of the dress is imparted by the knit upper portion. The dress has elastic at the neck, sleeves and waist with an attached apron. The hooded cape has lace around the edges and a self-fabric tie at the front.

ISSUE:

Whether the costumes are festive articles of chapter 95 or of textile articles of fancy dress 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 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 submitted samples are comparable in construction and durability. The garments are finished with piping and lace, encased elastic and finished seams. 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 Harem Women, Hooped Lady Clown, Sexy Witch and Red Riding Hood costumes 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 veil to the Harem Woman costume, hat to the Hooped Lady Clown, and belt to the Sexy Witch costume must be classified separately.

The applicable subheading for the tops to styles 80/1503 and 80/1716 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: Tops, Women’s or girls.” The duty rate will be 15.4 percent ad valorem. The textile category designation is 659.

The applicable subheading for the pants to styles 80/1503 and 80/1716 will be 6104.63.2028, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’ suits, suit-type jackets, blazers, dresses, skirts,trousers,knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Girls’: Other: Other.” The rate of duty will be 28.9 percent ad valorem. The textile category designation is 648.

The applicable subheading for the dress to styles 80/1742 and 80/1965 will be 6104.43.2020 Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’ suitsknitted 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.

The applicable subheading for the veil to style 80/1503 will be 6117.10.2030 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: Shawls, scarves, mufflers, veils and the like: Of man-made fibers, Other.” The duty rate will be 11.6% ad valorem. The textile category designation is 659.

The applicable subheading for the hat to style 1716 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; hair-nets of any material, whether or not lined or trimmed: Other: Of man-made fibers: Not in part of braid, Other: Other: Other.” The duty rate will be 27.9 cents kg + 9.8% ad valorem. The textile category designation is 659.

The applicable subheading for the belt to style 80/1742 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 duty rate will be 15% ad valorem. The textile category designation is 659.

The applicable subheading for the cape to styles 80/1742 and 80/1965 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 duty rate will be 15.4% 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 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

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