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HQ 958049

August 21, 1995

CLA-2 CO:R:C:T 958049 NLP


TARIFF NO.: 6204.43.4040

Edward C. Flower
Alpha International -Import Dept.
Airport Industrial Office Park
145th Avenue 7 Hook Creek Blvd
Valley Stream, NY 11581

RE: Tariff classification of a child's costume; HRLs 957318 and 957973; Heading 6204

Dear Mr. Flower:

This is in response to your letter of May 5, 1995, on behalf of your client, Daval, in which you requested the tariff classification for a child's costume, from either China or Brazil, under the Harmonized Tariff Schedule of the United States (HTSUS). A sample of the costume was submitted for our review.


The submitted sample consists of a girl's gold colored dress or gown made of woven polyester fabric. The sample features short sleeves with gold fabric with netting inserts, a netted yoke, an elasticized waist, three traditional button closures at the rear of the garment and capping at the neck, sleeves and hem of the garment. There are three textile roses that ornament the front of the garment, one at the upper left of the bodice, one at the center waist and the third at the right hip area. All seams are finished with hidden overlock stitching. Included with the garment is a netted petticoat which appears to be worn under the garment to give it a "full" look. The costume comes in one size that fits children 3-6 years in age.

You state that the costume is designed for dress up play at home and it is not just worn for Halloween. You also stated that these costumes will be sold to Toys R Us and they will be packaged in a box.


What is the tariff classification of the subject child's costume?


The classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI's may be applied, taken in order. Heading 9505, HTSUS, provides for festive, carnival, or other entertainment articles. The Harmonized Commodity Description and Coding System Explanatory Notes, the official interpretation of the HTSUS at the international level, indicate that this heading is intended to include articles of fancy dress, such as masks, false ears and noses, wigs, false beards, and moustaches. However, Legal Note 1(e)of Chapter 95, HTSUS, excludes from the headings of that chapter articles of fancy dress of textiles of Chapters 61 or 62.

In Headquarters Ruling Letter (HRL) 957973, dated August 14, 1995, we dealt with the classification of three costumes: a bride's costume, a skeleton costume and a pumpkin costume. In determining whether these costumes were classifiable in either Chapter 95, Chapter 61 or Chapter 62, HTSUS, we stated the following:

In interpreting the phrase "fancy dress, of textiles, of chapters 61 or 62," Customs initially took the view that fancy dress included "all" costumes regardless of quality, durability, or the nature of the item. Recently, however, Customs has reexamined its view regarding the scope of the term "fancy dress" as it relates to costumes. On November 15, 1994, Customs issued Headquarters Ruling Letter 957318 which referred to the settlement agreement of October 18, 1994, reached by the United States and Traveler Trading. I n Traveler Trading Co. Inc. v. United States, Court No. 91-02-00084, Customs agreed to classify as festive articles in subheading 9505.90.6090, HTSUS, costumes imported by Traveler Trading which were costumes of a flimsy nature and construction, lack durability and are generally recognized as not normal articles of apparel.

In light of the aforementioned settlement agreement , Customs must distinguish between costumes of Chapter 95 and costumes (wearing apparel) of Chapters 61 and 62.

In HRL 957973, Customs determined that the costumes were classifiable under Chapters 61 or 62. They were considered to be well-made and all three contained overlock stitching which created a finished outer seam appearance. The overall appearance of the costumes suggested "that due to fabric, construction, and finishing touches" they were durable and reusable.

Similarly, in the instant case, the costume is well-made and also contains overlock stitching, which creates a finished outer seam appearance. As with the costumes classified in HRL 957973, the overall appearance of the subject costume suggests that "due to fabric, construction, and finishing touches" it is durable and reusable. Therefore, the costume is classifiable in Chapter 62, HTSUS. Specifically, it is classifiable in subheading 6204.43.4040, HTSUS.


The child's costume is classified in subheading 6204.43.4040, HTSUS, 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): Dresses: Of synthetic fiber: Other: Other...Other: Girls. The rate of duty is 16.9% ad valorem and the applicable textile category code is 636.

If the costume is a product of China, it may be subject to visa requirements and quota restraints based upon international textile trade agreements.

The designated textile and apparel categories may be subdivided into parts. If so, the visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available we suggest that the importer check, close to the time of shipment, the Status Report on current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service which is updated weekly and is available for inspection at your local Customs office.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, the importer should contact the 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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