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NY F88132





July 17, 2000

CLA-2-61:RR:NC:WA:3:353 F88132

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3055, 6104.63.2011, 6117.80.9540, 6117.10.2020, 6505.90.6090

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

RE: The tariff classification of costume sets from China.

Dear Mr. Prussin:

In your letter of June 16, 2000 you requested a classification ruling. Samples were submitted for examination with your request.

The submitted samples are Styles 80/1556 White Ninja and 80/1930 Ninja. Both are costume sets for adults that are packaged for retail sale. You state all the costumes are constructed of knit 100% polyester fabric.

Style 80/1556 White Ninja consists of a top, pants, belt and face scarf. The pullover top features long sleeves, piped neckline and cuffs, finished hook and loop rear closure and bottom hem, and sewn on embellishments, The pants features a elasticized tunnel waist, piped cuffs and sewn on embellishments. The fully finished sash belt measures approximately 5 x 60 inches, and the fully finished face scarf measures approximately 9 ½ x 60 inches and features a sewn on silver fabric circle.

Style 80/1930 Ninja consists of a top, pants, belt, face scarf and hood. The pullover top features long sleeves, piped neckline, cuffs, and hook and loop rear closure, finished bottom hem, and sewn on embellishments, The pants features a elasticized tunnel waist, finished cuffs and sewn on embellishments. The fully finished sash belt measures approximately 2 ½ x 60 inches, and the fully finished face scarf measures approximately 5 x 60 inches. The hood fits over the head, features an opening for the face, and is fully finished.

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 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.

In as much as the Styles 80/1556 White Ninja and 80/1930 Ninja 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, face scarf and hood must also be classified separately.

The applicable subheading for the Styles 80/1556 White Ninja and 80/1930 Ninja pullover top will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other, Other: Other: Women's or girls'.” The rate of duty will be 32.9% ad valorem. The textile category designation is 639.

The applicable subheading for the Styles 80/1556 White Ninja and 80/1930 Ninja pants will be 6104.63.2011, 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: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: OtherTrousers and breeches: Women's: Other.” The rate of duty will be 29.1% ad valorem. The textile category designation is 648

The applicable subheading for the Styles 80/1556 White Ninja and 80/1930 Ninja belt 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 Styles 80/1556 White Ninja and 80/1930 Ninja face scarf will be 6117.10.2020, 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, mantillas, veils and the like: Of man-made fibers, Other.” The rate of duty will be 11.6% ad valorem. The textile category designation is 659.

The applicable subheading for the Style 80/1930 Ninja hood for 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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