United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2001 NY Rulings > NY G83584 - NY G83875 > NY G83831

Previous Ruling Next Ruling
NY G83831




November 29, 2000

CLA-2-61:RR:NC:WA:3:353 G85707

CATEGORY: CLASSIFICATION

TARIFF NO.: 6211.43.0078, 6204.69.2510, 9505.10.2500, 6406.99.3060, 3926.20.9050

Ms. Lisa Peterson
Midwest of Cannon Falls
32057 64th Avenue
P.O. Box 20
Cannon Falls, MN 55009-0020

RE: The tariff classification of a Santa Suit costume from India.

Dear Ms. Peterson:

In your letter received in this office on December 29, 2000, you requested a classification ruling. The sample submitted for examination will be returned per your request.

The submitted sample is an Item # 43795 Santa Suit Costume consisting of a top pants, hat, boot covers and belt. The top, pants and hat are colored red; the boot covers and belt are colored black. The jacket-style top is constructed of woven 100% viscose rayon fabric. It features a zippered full front closure, and white man-made fiber fabric faux fur trim at the neck, down the front, around the bottom and at the end of the sleeves. The pants are constructed of woven 100% viscose rayon fabric and feature heavy-duty elasticized waist and cuffs. The cone shaped hat is constructed of woven 100% viscose rayon fabric and features white man-made fiber fabric faux fur trim around the base and a pom-pom at the top. The boot covers are constructed of cellular plastic material that is reinforced by a man made fiber fabric and features a white man-made fiber fabric faux fur trim around the top. The belt is constructed of cellular plastic material that is reinforced by a man made fiber fabric, and features a metal buckle.

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 jacket-style top features a zipper closure and is fully finished with hems, cuffs and faux fur trim. The pants are hemmed and feature a substantial elasticized waist. 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 Item # 43795 Santa Suit Costume 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 hat, boot covers and belt must also be classified separately.

The applicable subheading for the Item # 43795 Santa jacket-style top will be 6211.43.0078, Harmonized Tariff Schedule of the United States (HTS), which provides for “Track suits, ski-suits and swimwear; other garments: Other garments, women's or girls': Of man-made fibers, Jackets and jacket-type garments excluded from heading 6202.” The duty rate will be 16.3% ad valorem. The textile category designation is 635.

The applicable subheading for the Item # 43795 Santa pants will be 6204.69.2510, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women's or girls' suitstrousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of other textile materials: Of artificial fibers: Trousers, breeches and shorts: Other, Trousers and breeches: Women’s.” The rate of duty will be 29.1% ad valorem. The textile category designation is 648.

The applicable subheading for the Item # 43795 Santa hat will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other.” The rate of duty will be Free.

The applicable subheading for the Item # 43795 Santa boot covers will be 6406.99.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof: Other: Of rubber or plastics, Other.” The rate of duty will be 5.3% ad valorem.

The applicable subheading for the Item # 43795 Santa belt will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories (including gloves): Other: Other, Other.” The rate of duty will be 5% ad valorem.

Based upon international textile trade agreements products of India 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,

Previous Ruling Next Ruling

See also: