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NY G85675




January 22, 2001

CLA-2-61:RR:NC:WA:3:353 G85675

CATEGORY: CLASSIFICATION

TARIFF NO.: 6111.30.5040, 6114.30.3054

Mr. Eui Man Kim
Eui Man Kim, ABI Customs Broker
177-25 Rockaway Blvd.
Jamacia, N.Y. 11434

RE: The tariff classification of infant and toddler costumes from China and/or Korea.

Dear Mr. Kim:

In your letter dated December 27, 2000 you requested a classification ruling. The samples will be returned per your request.

The submitted samples are infant and toddler costumes composed of knit man-made fiber fabric. Style 06570 is an infant one-piece garment with elasticized leg openings, full front zippered closure, and the face of a rabbit with rabbit ears on the attached hood and a tail at the back. Style 06568 is an infant one-piece garment with elasticized leg openings, full front zippered closure, attached hood with the face and ears of a lamb on the hood and a tail at the back. Style 06564 is a toddler size coverall with long legs and sleeves, full front zippered closure, attached hood with a rabbit face and ears at the top of the hood and a tail at the back. Style 06562 is a toddler size coverall with long sleeves and legs, full front zippered closure, attached hood with a lamb’s face and ears on the hood and a tail at the back. All four styles have a lining in that attached hood.

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.

Styles 06568, 06570, 06564 and 06562 are made of durable fabric and construction and can be wash and worn a numerous amount of times. The outfits feature zippers and fully finished edges and seams. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability.

The applicable subheading for the infant costumes, styles 06568 and 06570 will be 6111.30.5040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Other, Other: Other.” The rate of duty will be 16.3 % ad valorem. The textile category designation is 239.

The applicable subheading for the toddler costumes, styles 06564 and 06562 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: Other.” The rate of duty will be 15.3% ad valorem. Th textile category designation is 659.

Based upon international textile trade agreements products of China and are subject to quota and the requirement of a visa. Merchandise from Korea with a textile category designation of 659 is subject to quota and the requirement of a visa; merchandise from Korea with a textile category designation of 239 is not subject to quota or 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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