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HQ 084129

July 6, 1989

CLA-2 CO:R:C:G 084129 CMR 837930


TARIFF NO.: 6105.20.2010, 6103.43.1520, 6217.10.0030, 9505.10.5000, 9505.90.6000, 4202.92.3030

Mr. Scott Fraistat
Topstone Industries Inc.
81 Sand Pit Road
Danbury, Connecticut 06810

RE: Classification of a Santa Claus costume

Dear Mr. Fraistat:

This ruling is in response to your letter of March 7, 1989, requesting classification of a Santa Claus costume. The costume will be imported from Korea and entered at New York.


The merchandise at issue is a Santa Claus costume consisting of an upper body garment (top), trousers, hat, beard, drawstring duffle bag, belt, and leg pieces. The top, trousers, hat, and duffle bag are made of the same red knit polyester fabric. The top and hat have trim of white pile fabric. The trim on the top ranges in width from 2 inches at the neck to 4-1/2 inches on the front closure. The belt and leg pieces are made of the same material--plastic with a backing of woven man-made fibers.


Does the trim on the top preclude classification of the top and trousers as an ensemble?

How are the various items of the costume classified?


Classification of products under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that "classification shall be determined according to the terms of the
headings and any relative section or chapter notes, and provided such headings or notes do not otherwise require, according to [the remaining GRI's taken in order]."

Note 3(b) to Chapter 61, Section XI, states in pertinent part:

(b) The term "ensemble" means a set of garments (other than suits and articles of heading 6107, 6108 or 6109), composed of several pieces made up in identical fabric, put up for retail sale, and comprising:

- one garment designed to cover the upper part of the body, with the exception of pullovers which may form a second upper garment in the sole context of twin sets, and of waistcoats which may also form a second upper garment, and

- one or two different garments, designed to cover the lower part of the body and consisting of trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt.

All of the components of an ensemble must be of the same fabric construction, style, color and composition; they also must be of corresponding or compatible size. The term "ensemble" does not apply to track suits or ski-suits of heading 6112.

Inasmuch as the white pile fabric trim on the top has no counterpart on the trousers, the top and trousers cannot be considered of the same fabric construction, style, color and composition. The presence of the white pile fabric cannot be ignored or treated as mere trimming and thus disregarded for classification purposes. It forms the cuffs at the end of the sleeves and the collar at the neck of the top. It is 4-1/2 inches wide down the front of the garment. The white pile fabric is not minor trimming. It is an integral part of the top.

The top may be worn as a jacket over other clothing or as a shirt over undergarments. We believe it will be principally used as a shirt worn over an undershirt and a pillow or some other type of stuffing to achieve the Santa Claus image.

Hats are generally classified in Chapter 65 of the HTSUSA. However, Chapter 65, Note 1(c), excludes "doll" hats, other toy hats or carnival articles of Chapter 95. Chapter 95, Note 1(e) excludes sports clothing or fancy dress, of textiles, of Chapter 61 or 62. While the Santa hat could be considered to fall within the meaning of fancy dress of textiles, it would not be classified in Chapter 61 or 61, but in Chapter 65, therefore the exclusionary note does not
apply. The hat at issue is for a festive occasion, Christmas, and we believe it most specifically falls within the heading for festive, carnival or other entertainment articles in Chapter 95.


The shirt and trousers are not classifiable as an ensemble. The shirt is classified in subheading 6105.20.2010, textile category 638, dutiable at 34.6 percent ad valorem. The trousers are classified in subheading 6103.43.1520, HTSUSA, textile category 647, dutiable at 30 percent ad valorem.

The leg pieces and belt are accessory items classifiable in subheading 6217.10.0030, HTSUSA, textile category 659, dutiable at 15.5 percent ad valorem.

The hat is classifiable under the provision for festive, carnival or other entertainment articles, articles for Christmas festivities and parts and accessories thereof, other, other subheading 9505.10.5000, HTSUSA, and is dutiable at 5.8 percent ad valorem.

The beard is classifiable under the provision for festive, carnival or other entertainment articles, subheading 9505.90.6000, HTSUSA, and are dutiable at 3.1 percent ad valorem.

The drawstring duffel bag is classified under the provision for travel, sports and similar bags with outer surface of textile materials, other, subheading 4202.92.3030, textile category 670-L, dutiable at 20 percent ad valorem.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.


John Durant, Director
Commercial Rulings Division

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