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NY G83505




November 1, 2000

CLA-2-61RR:NC:WA:3:353 G83505

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.3070, 6104.43.2020, 6113.00.9086, 6104.53.2020

Ms. Fanny Chan
Carmay Industrial Company
Flat A, 6/F, Kwai Bo Industrial Building
40 Wong Chuk Hang Road
Hong Kong

RE: The tariff classification of costumes from Hong Kong or China.

Dear Ms. Chan:

In your letter dated October 12, 2000 you requested a classification ruling.

The submitted samples are costumes called Item A Pumpkin Dress, Item B Red Heart Dress, and Item C Blue Party Dress. Item A Pumpkin Dress is actually an item that covers the torso, with head, arm and leg openings, is orange in color and shaped like a pumpkin. It is constructed of five panels of knit 100% polyester brushed fabric. It features a black nonwoven jack-o-lantern “face,” elasticized bottom, finished and turned edges, and a 4-inch long hook and loop fastener strip extending from the neck at the back. Item B Red Heart Dress is a girl’s sleeveless dress constructed of knit 100% nylon tricot fabric, with straps and overskirt of knit 100% nylon mesh fabric. The top of the dress is elasticized and all edges are finished and turned. Item C Blue Party Dress is actually a 2-piece girl’s outfit consisting of a vest and skirt. The Item C sleeveless vest is constructed of knit 100% nylon tricot fabric coated with plastic that imparts a “metallic” look. All edges have matching knit 100% nylon tricot fabric piping. The Item C skirt is constructed of knit 100% nylon mesh fabric. It features a finished, elasticized waist and raw edges. It has an overlay that extends halfway down the skirt of knit 100% nylon tricot fabric coated with plastic that imparts a “metallic” look.

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.

The costumes are all well made with styling, sturdy elastic and finished edges. The overall amount of finishing is such that the articles are neither flimsy in nature or construction, nor lacking in durability.

The applicable subheading for the Item A Pumpkin Outfit 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 rate of duty will be 15.4% ad valorem. The textile category designation is 659.

The applicable subheading for the Item B Red Heart Dress 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 skirtsknitted or crocheted: Dresses: Of synthetic fibers: Other, Girls'.” The rate of duty will be 16.4% ad valorem. The textile category designation is 636.

The applicable subheading for the Item C Vest will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other, Other: Other: Women's or girls'.” The rate of duty will be 7.3% ad valorem. The textile category designation is 659.

The applicable subheading for the Item C Skirt will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirtsknitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Girls.” The rate of duty will be 16.4% ad valorem. The textile category designation is 642.

Based upon international textile trade agreements products of Hong Kong and 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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